Sumatra Ltd declared a final dividend of 8 cents per ordinary shares on 30 June 2020. The company's share register noted that there were 2,000,000 ordinary shares listed. The dividend was paid on 30 September 2020. What would be the General Journal entry at 30 September 2020 to record the payment of the final dividend? DR: Dividend payable $160,000 CR: Cash $160,000 DR: Retained earnings $160,000 CR: Cash $160,000 DR: Cash $160,000 CR: Dividends payable 160,000 DR: Share capital $160,000 CR: Cash $160,000