Cider Jewelers purthased 3,000,COO of the outstanding 10,CCo,CCO shares of Angel & Associates Ciderhas significant influence over Angel, so Cder will accont forthis irwestment using the equity methodl Angel declared dividends of $275,000 during the year. Which of the following is the correct jounal entry for this transaction? A Investment in Angel & Associates B. Cash C Cash D. Irvestment in Angel & Associates 82,500 Dividend Revenuue 82,500 82,500 Irvestment in Angel & Associates 82,500 215,000 Irvestment in Angel & Associates 275,00O 275,0E0 Dividend Reverue 25,0C0