A company is authorized to issue 500,000 common shares. There are 5,000 outstanding shares. The board declares a share dividend of 10% on December 1 , 2019 to be distributed to the shareholders on the date of record of December 25 , 2019. The shares were trading on the stock exchange at $5 per share on the day prior to the date of declaration. What is included in the journal entry on December 1 , 2019? None of the above A debit to Share Dividends Declared of $25,000 A credit to Retained Earnings of $2,500 A debit to Share Dividends Declared of $2,500