Stear Corp. paid $35,000 as dividends to its shareholders for an accounting period. What is the entry in the journal of the company? A. Dividend Account (debit) 35,000; Cash Account (credit) 35,000 B. Cash Account (debit) 35,000; Dividend Account (credit) 35,000 C. Dividend Account (debit) 35,000; Shares Account (credit) 35,000 D. Shares Account (debit) 35,000; Cash Account (credit) 35,000 E. Shares Account (debit) 35,000; Dividend Account (credit) 35,000