$25)$ A corporation declares a dividend of $$0\mathrm{.}50$ per share on $16,000$ shares of common stock. Which of the following is included in the entry to record the declaration?

A$)$ Cash Dividends is debited for $$8,000.$

B$)$ Paid$-$In Capital in Excess of Par$$Common is credited for $$8,000.$

C$)$ Cash Dividends is credited for $$8,000.$

D$)$ Dividends Payable$$Common is debited for $$8,000.$

E$)$ none of the above