I need help finding the credit/debit of this question

Dec. 30. Declared a $0.17-per-share dividend on common stock.

Date	Account	Debit	Credit
Dec. 30	Cash Dividends
	Cash Dividends Payable

Entries for Selected Corporate Transactions Nav-Go Enterprises Inc. produces aeronautical navigation equipment. Nav-Go Enterprises' stockholders' equity accounts, with balances on January 1, 2011, are as follows: $5,400,000 Common Stock, $10 stated value (800,000 shares authorized, 540,000 shares issued) Paid-In Capital in Excess of Stated Value-Common Stock 1,050,000 12,260,000 Retained Earnings Treasury Stock (54,000 shares, at cost) The following selected transactions occurred during the year: 810,000 Jan. 15. Paid cash dividends of $0.14 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $68,040. Mar. 15. Sold all of the treasury stock for $18 per share. Apr. 13. Issued 105,000 shares of common stock for $1,890,000. June 14. Declared a 5% stock dividend on common stock, to be capitalized at the market price of the stock, which is $20 per share. July 16. Issued shares of stock for the stock dividend declared on June 14. Oct. 30. Purchased 34,000 shares of treasury stock for $20 per share. Dec. 30. Declared a $0.17-per-share dividend on common stock. 31. Closed the two dividends accounts to Retained Earnings