28) An investor owns 25% of the outstanding common stock of Stokes Corporation. Stokes Corporation declares and pays a $100,000 dividend. What journal entry should the investor prepare?

A) debit Equity-Method Investment for $25,000 and credit Cash for $25,000

B) debit Cash for $25,000 and credit Equity-Method Investment for $25,000

C) debit Cash for $25,000 and credit Dividend Revenue for $25,000

D) debit Dividend Receivable for $25,000 and credit Dividend Revenue for $25,000