Table 10-1 Lewis & Clark, Inc., has 100,000 shares of common stock authorized, 25,000 shares issued and outstanding. On September 1, 20X9, the company declared a $3.00 per share dividend for those of record on October 1, 20X9, to be paid on November 1, 20X9. Referring to Table 10 - 1, which of the following journal entries would Lewis & Clark, Inc., make on October 1, 20X9? 75,000 O A. No journal entry is necessary. OB. Retained Earnings 75,000 Dividends Payable O C. Dividends Payable 75,000 Cash OD. Retained Earnings 75,000 Cash 75,000 75,000