A corporation declares a dividend of $1.76 per share on 10,000 shares of common stock. Which of the following is included in the entry to record the declaration? A. Dividends Payable-Common is debited for $17,500. B. Cash Dividends is debited for $17,500. C. Cash Dividends is credited for $17,500. D. Paid - In Capital in Excess of Par-Common is credited for $17,500