When the company announces dividends:

Debit: dividends receivable,

Loan: investment income,

Upon receipt of dividend:

Debit: bank deposit,

Loan: dividends receivable,

Debit of dividend receivable account registers the increase of dividend receivable, and credit registers the cash dividend or profit received. The ending balance is generally on the debit side, reflecting the cash dividends or profits that the enterprise has not yet received.