A Moving to the next question prevents changes to this answer. Question 12 On the date of declaration what is the journal entry to record the declaration of a 25,000 cash dividend on common stockz A. No entry B. Dr. Retained Earnings 25000; Cr. Dividend Payable--Common 25000 C. Dr. Cash 25000; Cr. Dividend Payable--Common 25,000 D. Dr. Dividend Payable-Common 25,000; Cr. Cash 25,000 E. None of the above