HTC Company is incorporated on January 1, 2018. During its first year, the corporation issued 20,000 shares of $10 par value preferred stock and 300,000 shares of $1 par value common. At December 31, 2018, the company declared $50,000 cash dividend to be paid on January 13, 2019. The record on payment date will include: * Debit Dividend Payable Credit Dividend Payable O Debit Cash Dividend Credit Cash Dividend