QUESTION 33 On January 1, 2019, Declan Diaper Co. 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 200,000 shares of $10 par value stock outstanding, On the date of payment, the journal entry would include a O A. a debit to Retained Earnings of $ 400,000. OB. a credit to Cash of $ 400,000. OC. a credit to Dividen'Payable of $ 400,000. OD. a credit to Retained Earnings of $ 400,000. O E. There would be no journal entry on this date