Following is the shareholders' equity section of the balance sheet of the Everslim Company: Share capital: Preferred shares, 420,000 shares authorized, 4,000 shares of $1.50 preferred issued $400,000 Common shares, 100,000 shares authorized, 30,000 shares issued 150.000 Total share capital $550,000 Retained earnings 267.000 Total shareholders' equity 5817.000 The preferred shares are currently selling for $102.25 per share and the common shares are currently selling for $11.50 per share. The entry to record the distribution of a $66,000 dividend includes a Select one: a. debit to Common Shares for $66,000 o b. debit to Common Shares for $6,000 O c. credit to Dividends Payable, Preferred for $66,000 O d. credit to Dividends Payable, Preferred for $6,000 + Ortsc delete