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On February 15, Seacroft buys 7,300 shares of Kebo common stock at $ 28.56 per share plus a brokerage fee of $400. The stock is classified as available-for-sale securities. On March 15, Kebo declares a dividend of $1.18 per share payable to stockholders of record on April 15. Seacroft received the dividend on April 15 and ultimately sells half of the Kebo stock on November 17 of the current year for $29.33 per share less a brokerage fee of $250. The journal entry to record the dividend on April 15 is: Multiple Choice Debit Cash $8,614; credit Interest Revenue $8,614. Debit Cash $8,614; credit Gain on Sale of Investments $8,614. Debit Cash $7,865; credit Interest Revenue $7,865. Debit Cash $8,614; credit Dividend Revenue $8,614. Debit Cash $7,865; credit Dividend Revenue $7,865