The proper treatment regarding dividend journal entries are as below:

At the time of dividend declared,

profit &loss appropriation a/c ......dr 6,000
to proposed dividend a/c 6,000
As dividend are first appropriated from the profit of the company.

At the time of dividend paid to shareholders

proposed dividend a/c......dr 6,000
to dividend a/c 6,000


dividend a/c .....dr 6,000
to cash a/c 6,000