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 stock. Which of the following is the journal entry needed to record the declaration of the dividend? O A. Debit Cash $132,000, and credit Dividends Payable-Common $132,000. OB. Debit Cash Dividends $132,000, and credit Cash $132,000. O C. Debit Dividends Payable-Common $132,000, and credit Retained Earnings $132,000. OD. Debit Cash Dividends $132,000, and credit Dividends PayableCommon $132,000. A corporation originally issued $7.00 par value common stock for $8.00 per share. It purchased the stock for $13.00 per share. Which of the following is included in the entry to record the sale of 70 shares of treasury stock for $19.00 per share? A. Treasury Stock-Common is credited for $910. OB. Paid - In Capital from Treasury Stock Transactions is credited for $1,330. O C. Treasury Stock-Common is credited for $1,330. OD. Paid - In Capital from Treasury Stock Transactions is debited for $420