Manama WLL have 30,000 BD 5 par value common stock in equity and the directors proposed and decleared BD 1 cash dividend per share. What is the entry for dividend declearation? A. Retained earning 30,000 Common dividend paybale 30,000 O B. Retained earning 60,000 Common dividend paybale 60,000 OC. Common dividend paybale 30,000 Retained earning 30,000 OD. Common dividend paybale 60,000 Retained earning 60,000