ABC Company files Articles of Incorporation on 1/1/19 and 1,000 shares are authorized. ABC issues 700 shares on 2/1/19 but decides to buy back 200 shares of treasury stock on 6/1/19. On 7/1/19 ABC decides to declare a dividend of $2 per share for all stockholders of record on 8/1/19 to be paid 9/30/19. How much is the dividend payable? $2,000 B $1,400 $1,000 $400