The entry to record the declaration of a $105,000 dividend on the declaration date that will be paid on a later date is: a. Debit: Dividends Declared... Credit: Cash 105,000 105,000 105,000 Debit: Dividends payable Credit: Cash 105,000 105,000 C. Debit: Dividends Declared. Credit: Dividends payable. 105,000 d. Debit Dividends Declared Credit: Cash 105,000 105,000