A corporation declares a dividend of $1.00 per share on 14,000 shares of common stock. Which of the following is included in the entry to record the declaration? OA. Cash Dividends is debited for $14,000 OB. Dividends Payable-Common is debited for $14,000 OC. Paid-In Capital in Excess of Par-Common is credited for $14,000 OD. Cash Dividends is credited for $14,000. Copyright2022 Pearson Education Inc. All rights reserved. Terms of Us Next Privacy