Cainas Cookies declares a $10,000 on 10/1/19 for all shareholders of record on 10/31/19, to be paid on 12/31/19. The journal entry required on 10/1 is: Debit: Retained earnings (Dividends) and Credit: Cash Debit: Retained earnings (Dividends) and Credit: Dividends Payable Debit: Dividends Payable and Credit: Cash Debit: Cash and Credit: Dividends