A corporation declares a dividend of $1.25 per share on 13,000 shares of common stock. Which of the following is included in the entry to record the declaration? O A Dividends Payable-Common is debited for $16,250. OB. Paid - in Capital in Excess of Par-Common is credited for $16,250. OC. Cash Dividends is credited for 16,250 OD. Cash Dividends is debited for $16,250