Coronado Mining Co. has retained earnings of $663500, accumulated depletion on its one mine of $1105000, and paid- in capital in excess of par of $3432000 at 12/31/2025. On January 1, 2026, Coronado's board of directors approves a liquidating dividend of $2.45 per share on its 500000 outstanding shares of stock. The journal entry for the dividend declarations would include O a debit to Retained Earnings for $1225000. a debit to Paid-in Capital in Excess of Par - Common Stock for $1225000. a debit to Paid-in Capital in Excess of Par - Common Stock for $561500. O a credit to Retained Earnings for $561500.