J. Smith, the sole stockholder, received a $100 dividend from Jays Limo Services. Which of the following general journal entries will Jays Limo Services make to record this transaction?

Multiple Choice

• Dividends	100
  Cash		100

• Cash	100
  Dividends		100

• Common Stock	100
  Dividends		100

• Dividends	100
  Common Stock		100

• Cash	100
  Common Stock		100