A corporation declares a dividend of $1.25 per share on 20,000 shares of common stock. Which of the following is inciuded in the entry to record the deciaration? A. Paid - In Capital in Excess of Par-Common is credted for $25,000, B. Dividends Payable-Common is debited for $25,000 C. Cash Dividends is credited for $25,000. D. Cash Dividends is debited for $25,000