Option A, debit the "profit distribution-dividend to equity" account and credit the "equity" account; Option b, debit the account of "profit distribution-extraction of statutory/arbitrary surplus reserve" and credit the account of "surplus reserve"; Option C, debit the account of "capital reserve" and credit the account of "paid-in capital (or share capital)"; Option d, debit the account of "profit distribution-reserve fund withdrawal" and credit the account of "surplus reserve-reserve fund"; Option e, debit the "surplus reserve" account and credit the "profit distribution-surplus reserve to cover losses" account.