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ABC buys 10,000 shares of SmallCo for $ 1 million on January 20. This represents 30% of the shares of SmallCo. On June 30, SmallCo

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ABC buys 10,000 shares of SmallCo for $ 1 million on January 20. This represents 30% of the shares of SmallCo. On June 30, SmallCo pays $100,000 in dividends (total to all shareholders). How would ABC record the dividend received from SmallCo? Cash [Choose ]

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