investment & dividend

如果有人投資100萬入我間公司,而我要將我所賺的利潤分一半給這位投資者,請問要怎樣入數?
Dr dividend paid
Cr bank

另外我想問investment & dividend 係會計理論入面，應該定義為 balance sheet item or P/L item，又應該放在balance sheet or P/L 那個位置呢?
investment是屬於balance sheet item，放在fixed assets之後
dividend paid是屬於P & L item，放在稅後盈利之後


2009-03-16 10:35:08 補充：
補充:

投資入來的100萬入數如下;

Dr bank 1,000,000.00

Cr capital 1,000,000.00

my name is raymond li
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investment & dividend is a balance sheet item (under Owner's equity)
not P/L.

要怎樣入數... cheque? money order? or debit money into that person's account.