On December 15,2024 , the board of directors of Marigold Inc. declared the annual preferred share dividend and a $0.60 common share dividend to shareholders of record on January 1. The dividend will be paid on January 31 . The company has 16200$3 noncumulative preferred shares and 86700 common shares. Which of the following journal entries should the company record on January 31,2025? Dividends Payable 100620 Cash 100620 Cash Dividends 38100 Dividends Payable 38100 Cash 100620 Cash Dividends Dividends Payable Cash Dividends Payable Cash Dividends