Mozart Co. owns 35% of Melody Inc. Melody pays $50,000 in cash dividends to its shareholders for the period. Mozart’s entry to record the Melody dividend includes a:

a. Credit to Investment Revenue for $50,000.

b. Credit to Long-Term Investments for $17,500

c. Credit to Cash for $17,500.

d. Debit to Long-Term Investments for $17,500.

e. Debit to Cash for $50,000.