If company X announces that it will pay $100,000 in dividends next accounting period, which of the following is the correct journal entry for this transaction? Group of answer choices Dr. Dividends (-SE) $100,000 Cr. Dividends Payable (+L) $100,000 Dr. Retained Earnings (-SE) $100,000 Cr. Cash (+L) $100,000 Dr. Retained Earnings (-SE) $100,000