Anderson Co. has SR20,000,000 ordinary shares issued and outstanding. On August 1, the board of directors voted 5% liquidating dividend to shareholders to be distributed on September 30 ? What is the entry to record the liquidating dividends Debit: dividends payable SR1,000,000 Credit: Cash SR 1,000,000 Debit: Sharo premium ordinary SR1 000.000 / Credit: dividends payable SR 1,000,000) Debit: Retained carning SR20,000,000/ Credit: Ordinary Shire Dividend Distributable SR20,000,000 00