After acquisition, Sol, the subsidiary company had dividends payable of $ 10 has not yet been recorded by the Parent Company. Parent had acquired 90% of Sol during the year 2019. When recording this dividend by the Parent company in its books of accounts, what is the account name that will be debited and with what amount?

Select one:

O a. Dividends Receivable and $ 10 O b. Dividends payable and$9 Oc Dividends payable and $ 10 O d. Dividends receivable and $ 9