The declaration, record, and payment dates in connection with a cash dividend of $$480,000$ on a corporation's common stock are February $1,$ March $18,$ and September, $15.$

On Septemberm $15,$ the date of payment, the journal entry to record the cash dividend would include a $\_\_\_\_\_\_\_\_\_\_\_.$

A$.$ a credit to Common Stock

B$.$ debit to Retained Earnings

C$.$ credit to Cash

D$.$ credit to Cash Dividends Payable