3T Corp purchases 20,000 shares of MK Corp's 100,000 shares of common stock outstanding for $80,000. Later, MK Corps declares a cash dividend of $250,000 to shareholders of record. How would 3T record the receipt of the dividend? a) Debit Cash 50,000 and Credit Dividend Revenue 50,000 b) Debit Cash 50,000 and Credit Equity Method Investment 50,000 c) Debit Cash 250,000 and Credit Equity Method Investment 250,000 d) Debit Cash 250,000 and Credit Dividend Revenue 250,000