Indicate the proper debit (dr.) and credit (cr.) to record these two journal entries:

a. cash dividend declared interest revenue accrued

dr dividends dr receivable

cr dividend payable cr revenue

b. cash dividend declared interest revenue accrued

dr dividends dr revenue

cr dividend payable cr receivable

c. cash dividend declared interest revenue accrued

dr dividends payable dr receivable

cr dividend cr revenue

d. cash dividend declared interest revenue accrued

dr dividends payable dr receivable

cr dividend cr asset

e. cash dividend declared interest revenue accrued

dr dividends payable dr revenue

cr retained earnings cr receivable