Question 9 2 points Saved PARTNERSHIP INCOME DISTRIBUTION: For partnership X, if the total partnership net income is 900,000, total partners salary allowances are 300,000, and total interest on the partners' original capital balances is 400,000, how much is remainder of the partnership's net income? a. 800,000 b. 400,000 c. 300,000 d. 100,000 e. None of the above L A Moving to the next question prevents changes to this answer. Question 9 of 50 Question 10 JOURNAL ENTRIES: On the date of record, what is the journal entry to record a 5000 Cash dividend? a. Dr. Retained Earnings 5,000; Cr. Dividend Payable 5000 b. No Entry c. Dr. Cash 5,000 Cr. Dividend Payable Common 5000 d. Dr. Dividend Payable Common 5000; Cr. Cash 5,000 e. None of the above