Which of the following is the appropriate general journal entry to record the declaration of cash dividends? 
Definitions:
Conscientiousness
A personality trait characterized by diligence, carefulness, thoroughness, and organization.
Job Performance
The effectiveness and efficiency with which an individual fulfills their job duties and responsibilities.
Employee Thefts
Employee thefts refer to acts of stealing or misappropriation of resources, products, or money by individuals from their place of employment.
Life Satisfaction
A measure of well-being and contentment with one's life, reflecting an individual's perception of their position in life in the context of their goals and expectations.
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