6 010601 The board of directors of Capstone Incorporated declared a $0.80 per share cash dividend on its $2 per common stock. On the dins of decenation there were 53,000 shares authorized, 24,000 shares issued, and 3.000 shares held as treasury stock. What is the entry when the dividends are declared? TEANDRO LLOR A. Dividends Aprouns TiSAM C. D. Dividends Payable Dividends Cash Dividends Dividends Payable Dividends Cash Multiple Choice Option B Option A Option D Debit 16,800 Condit 16,800 16,800 16,800 42,400 42,400 19,200 19,200