On August $17$ Loa Company declared cash dividends of $$35,000.$ The dividends were paid on September $16.$ Which ONE of the following should be included in the journal entry necessary to record the PAYMENT of the dividends on September $16?$ Assume that the correct entry was made on August $17.$

DEBIT Common Stock at Par for $$35,000$

DEBIT Operating Expenses for $$35,000$

DEBIT Paid$-$in Capital in Excess of Par for $$35,000$

DEBIT Dividends Payable for $$35,000$