Hutter Corporation declared a $0.50 per share cash dividend on its common shares. The company has 20,000 shares authorized, 9,000 shares issued, and 8,000 shares of common stock outstanding. The journal entry to record the dividend payment is:

A. Debit Common Dividends Payable $4,500; credit Cash $4,500.
B. Debit Retained Earnings $10,000; credit Common Dividends Payable $10,000.
C. Debit Retained Earnings $4,000; credit Common Dividends Payable $4,000.
D. Debit Retained Earnings $4,500; credit Common Dividends Payable $4,500.
E. Debit Common Dividends Payable $4,000; credit Cash $4,000.


Answer: E

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