Associates- Equity Accounting

Dear Sir,
Good day to you. My doubt is with regard to the Chapter “Associates- Equity Accounting”.
We have to deduct the dividend received from the “Investment in Associates” figure, because yes, that does reduce our investment value.
We have to also reduce Group Retained Earnings, because, the dividend is paid out, and not retained, so yes, that’s fair enough.
Lets assume the dividend was $20 million and our share of 25% was $5 million.
That $5 million is taken out of Investments on the assets side, and correspondingly from the Group Retained Earnings on the liabilities side.
But, my question is….that dividend would have then increased the bank balance on the ‘Assets’ side of the balance sheet. Why don’t we have any corresponding entry for this on the liabilities side?
Thank you sir.