Can I get help by this Entry please ,

The company paid dividends of $3,200.

First thing you need to know on this is when were the dividends declared:

If dividends were declared in a previous accounting period the journal entry would have been:

Debit Dividends for 3,200
Credit Dividends Payable for 3,200

Now the journal entry to pay the dividends would be:
Debit dividends Payable for 3,200
Credit Cash for 3,200

If the Dividends are declared and paid in the same accounting period the journal entry will be:
Debit Dividends for 3,200
Credit Cash for 3,200

Is postage stamps added in the petty cash fund?

Postage stamps can be purchased with petty cash.