Mamba Company has 200,000 shares of $1 par value common stock outstanding and no preferred stock outstanding. The company declares a cash dividend of $0.50 per common share. The journal entry to record this declaration would include: O a credit to Dividends Payable for $200,000 O a debit to Dividends Payable for $100,000 O a debit to Retained Earnings for $100,000 a credit to Cash for $100,000