The board of directors of Capstone Inc, declared a $0.50 per share cash dividend on its $1 par common stock. On the date of declaration, there were 50,000 shares authorized, 14,000 shares issued, and 5,400 shares held as treasury stock. What is the entry for the dividend declaration? Multiple Choice Retained earnings Cash dividends payable 15,300 15,300 4,300 Retained earnings cash dividends payable 4300 Retained earnings Cash 15,300 15) 300 Retained earnings Cash 4,300 4,300