Using the Following Accounts

Using the following accounts:
Indicate the account(s) to be debited and credited to record the following transactions.
-Declared a cash dividend.
Debit ________ Credit ________

A) Cash
B) Dividends payable
C) Preferred stock
D) Common stock
E) Common Stock dividend distributable
F) Paid-in capital in excess of par value-common
G) Paid-in capital in excess of par value - preferred
H) Paid-in capital from treasury stock
I) Retained earnings
J) Treasury stock
K) Paid-in capital in excess of par value-Stock dividend