On October $1,$ Allison Corporation declared a $$70,000$ cash dividend to be paid on December $15$ to shareholders of record on November $1.$ Which of the following shows how Allison's financial statements will be affected on December $15?$

$\backslash$table$[[$Assets$,=,$Balance Sheet,Income Statement,$\backslash$table$[[$Statement of$],[$Cash Flows$]]],[\backslash$table$[[$Dividends$],[$Payable$]],+,$Common Stock$],[$A$.,(70,000),=,(70,000),+,$NA$,$NA$,$NA$,-,$NA$,=,$NA$,(70,000)FA$