A corporation declares a dividend of $1.00 per share on 12,000 shares of common stock Which of the following is included in the entry to record the declaration? O A. Paid-In Capital in Excess of Par-Common is credited for $12,000. B. Dividends Payable-Common is debited for $12,000. O C. Cash Dividends is credited for $12,000. 0 D. Cash Dividends is debited for $12,000