a,b,c or d?

8. January 15: A cash dividend of 30 cents ($ 30) per share was declared for the common shares and 60 cents ($ .60) per share for preferred shares. The input to record this transaction is as follows: 9,000 6,000 3,000 to. Retained Earnings Preferred Stock Dividends Payable Common Stock Dividends Payable b. Retained Earnings Dividends Payable 8,610 8,610 9,000 c. Retained Earnings Dividends Distributable 9,000 21,000 d. Dividends Payable Retained Earnings 21,000