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Use the following data to answer the next three questions: On January 1, 2015, Kylie's Plumbing, Inc. declared a $2.00 per share dividend payable on February 1, to holders of record on January 15. Before the dividend was declared, the company had 100,000 shares of $10 par value stock outstanding 32) On the date of declaration, the journal entry to record the dividend would include A. B. C. D. E. a credit to Retained Earnings of $ 200,000. a credit to Cash of $ 200,000. a credit to Dividends Payable of $ 200,000. There would be no journal entry on this date. None of the above 33) On the date of record, the journal entry would include a A. credit to Dividends Payable of $200,000. B. credit to Common Stock of $200,000. C. debit to Dividends Payable of $200,000 D. There would be no journal entry on this date. E. None of these is correct. 34) On the date of payment, the journal entry would include a A. credit to Dividends Payable of $200,000. B. credit to Common Stock of $200,000 C. debit to Dividends Payable of $200,000 D. There would be no journal entry on this date. E. None of these is correct