Acorporatian declares a dividend of $1.75 per share on 11,000 shares of commen slock. Which of the following is included in the entry to record the declaration? A. Dwidends Payable-Cormon is debited for $19,250. B. Cash Dividends is crediod for $19,250 C. Cash Dividonds is dobited for $19,250. 0. Paid - in Capital in Excess of Par-Common in credited for $19,250