Ashbrook Services, Inc. acquired 126,000 shares of Gamma Metals, Inc. on January 1, 2017. Gamma declares a cash dividend of $2.25 per share on February 15, 2017 and pays the cash dividend on March 2, 2017. With the current investment, Ashbrook Services, Inc. holds 11% of Gamma's voting stock. Which of the following will be the correct journal entry for the day when the dividend payment is made (March 2, 2017)?

A. No Entry

B. Cash 283,500 Dividend Revenue 283,500

C. Cash 283,500 Long-term Investmentslong dash Available-for-Sale 283,500

D. Cash 283,500 Long-term Investmentslong dash Trading Investments 283,500