The board of directors of Capstone Incorporated declared a $0.90 per share cash dividend on its $2 par ommon stock. On the 4,000 shares held as treasury stock. What is the entry when the dividends are declared? Transection Account Title Debit Credit A. Dividends 15,300 Dividends Payable 15,300 B. Dividends 15,300 Cash 15,300 C. Dividends 38,700 Dividends Payable 38,700 D. Dividends 18,900 Cash 18,900 Multiple Choice