25. A corporation declares a dividend of $.75 per share on 12,590 shares of common stock. Which of the following would be included in the entry to record the declaration? A} Retained eamings would be debited for $9,375. B} Paidin capital in excess of par would be credited for $9,375. C} Retained eamings would be credited for $9,375. D} Dividends payable would be debited for $9,375