At 1/3/2021, Subway Corporation declared to distribute cash dividends of $40,000, the record date is 15/3/2021 and the distribution date is 1/4/2021. The entry at 1/3/2021 is a. No entry b. Dr. Cash dividends $40,000, Cr, cash $40,000 OC Dr. Cash dividends $40,000Cr. Retained earning $40,000 d. Dr. dividend payable $40,000, Cr. cash $40,000 The interest on a $4,000, 10%, and 9 months note receivable is a $700 b: $300 Oc$400 d. $100