On November 1, 2018, Uno, Inc. declared a dividend of $6.00 per share. Uno, Inc. has 22,000 shares of common stock outstanding and no preferred slock. Which of the following is the journal entry needed to record the declaration of the dividend? O A. Debit Cash Dividends $132,000, and credit Dividends Payable-Common $132,000 O B. Debit Dividends Payable-Common $132,000, and credit Retained Earnings $132,000 C. O D. Debit Cash Dividends $132,000, and credit Cash S 132,000 Debit Cash $132,000, and credit Dividends Payable-Common $132,000 Which of the following accounts is debited when employees take their paid vacations? O A. Salaries Expense O B. Vacation Benefits Payable O C. Vacation Benefits Expense O D. No entry is needed Sales revenue for a sporting goods store amounted to $526,000 for the current period. All sales are on account and are subject to a sales tax of 10% Which of the following would be included in the journal entry to record the sales transaction? OA. a credit to Accounts Receivable for $526,000 O B. a debit to Sales Tax Payable for $52,600 O C. a debit to Accounts Receivable for $578,600 0 D, a debit to Sales Revenue for $526,000