Papa's Foods has outstanding $350$$$10\mathrm{.}00$ preferred shares and $1,900$ common shares. Papa's declares dividends of $$13,800.$ What is the correct entry?

A$.$

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Dividends Expense,$13,800,],[$Cash$,,13,800]]$

B$.$

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Retained Earnings,$13,800,],[$Dividends Payable, Preferred,,$3,500],[$Dividends Payable, Common,,$10,300]]$

c$.$

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Retained Earnings,$13,800,],[$Dividends Payable, Preferred,,$6,900],[$Dividends Payable, Common,,$6,900]]$

D$.$

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Dividends Payable, Preferred,$3,500,],[$Dividends Payable, Common,$10,300,],[$Cash$,,13,800]]$