A corporation declares a dividend of $1.75 per share on 19,000 shares of common stock. Which of the following is included in the entry to record the declaration? Dividends Payable-Common is debited for $33, 250 Cash Dividends is debited for $33, 250. Paid-In Capital in Excess of Par-Common is credited for $33, 250. Cash Dividends is credited for $33, 250