Oriole Company declared dividends of $19700 in fiscal 2021 and paid the $41000 dividends that were declared in fiscal 2020. Oriole paid the 2021 dividends in early fiscal 2022. Which of the following journal entries would NOT be recorded in fiscal 2021?

debit to Dividends Payable and credit to Cash for $41000

debit to Retained Earnings and credit to Cash Dividends for $19700

debit to Dividends Payable and credit to Cash for $19700

debit to Cash Dividends and credit to Dividends Payable for $19700