The board of directors of Capstone Inc. declared a $0.50 per share cas dividend on its $1 par common stock. On the date of declaration, there were 50,000 shares authorized, 25,000 shares issued, and 5,000 shares held as treasury stock. What is the entry for the dividend declaration? Select one: A, Retained earnings Cash 9,000 9,000 ?. Retained earnings Dividends payable 10,000 10,000 Retained earnings Dividends payable 2,500 12,500 D. Retained earnings 10,000 ash 10,000