A corporation declares a dividend of $0.75 per share on 20,000 shares of common stock. Which of the following is included in the entry to record the declaration? OA. Cash Dividends is credited for $15,000 O B. Paid In Capital in Excess of Par-Common is credited for $15,000 C. Dividends Payable-Common is debited for $15,000 O D. Cash Dividends is debited for $15,000