Pear Inc Declared and Paid a $10,000 Dividend at the End

Multiple Choice

Pear Inc declared and paid a $10,000 dividend at the end of the year.How would the transaction be recorded?

A) Dr.Expense $10,000, Cr.Cash $10,000
B) Dr.Expense $10,000, Cr.Retained earnings $10,000
C) Dr.Retained earnings $10,000, Cr.Expenses $10,000
D) Dr.Retained earnings $10,000 Cr.Cash $10,000