When an estate collects dividends on stocks held by the estate Multiple choice question. the Estate Income account will be credited for dividends declared prior to the decedent's death. the Cash - Income account will be debited for dividends declared after the decedent's death. the Estate Income account will be debited for all dividends received at the time of the receipt of cash. the Cash - Income account will be credited for dividends declared prior to the decedent's death