Smart Consulting, Paid Cash Dividends of $2,000 to Its Common $\begin{array}{|l|r|l|}\hline \text { Dividends } & 2,000 & \\\hline \text { Cash } & & 2,000 \\\hline\end{array}$

Smart Consulting, paid cash dividends of $2,000 to its common stockholders. Identify the general journal entry below that Smart Consulting will make to record the transaction.

A) $\begin{array}{|l|r|l|}\hline \text { Dividends } & 2,000 & \\\hline \text { Cash } & & 2,000 \\\hline\end{array}$
B) $\begin{array}{|l|l|l|}\hline \text { Common Stock } & 2,000 & \\\hline \text { Cash } & & 2,000 \\\hline\end{array}$
C) $$\begin{array} { | l | r | r | } \hline \text { Dividends } & 2,000 \\\hline \text { Cormunon Stock } & & 2,000 \\\hline\end{array}$$
D) $\begin{array}{|l|r|l|}\hline \text { Cash } & 2,000 & \\\hline \text { Common Stock } & & 2,000 \\\hline\end{array}$
E) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 2,000 \\\hline \text { Dividends } & & 2,000 \\\hline\end{array}$$