The board of directors of Capstone Inc. declared a $0.90 per share cash dividend on its $2 par common stock. On the date of declaration, there were 46,000 shares authorized, 17,000 shares issued, and 6,000 shares held as treasury stock. What is the entry when the dividends are declared? A. Dividends 9,900 Dividends Payable 9,900 B. Dividends 9,900 Cash 9,900 C. Dividends 41,400 Dividends Payable 41,400 D. Dividends 15,300 Cash 15,300