Perez Company Paid a $300 Cash Dividend A) Option a
B) Option B
C) Option C
D)

Multiple Choice

Perez Company paid a $300 cash dividend.Which of the following accurately reflects how this event affects the company's financial statements?
$$\begin{array} { | l | c | l | c | c | c | c | c | } \hline & \text { Assets } & = & \text { Liabilities } & + & \begin{array} { c } \text { Common } \\\text { Stack }\end{array} & + & \begin{array} { c } \text { Retained } \\\text { Earnings }\end{array} \\\hline \text { A } & 300 & = & 300 & + & \text { NA } & + & \text { NA } \\\hline \text { B. } & ( 300 ) & = & \text { NA } & + & ( 300 ) & + & \text { NA } \\\hline \text { C } & ( 300 ) & = & \text { NA } & + & \text { NA } & + & ( 300 ) \\\hline \text { D. } & 300 & = & \text { NA } & + & \text { NA } & + & 300 \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D