Continental Bank, a nationwide banking company, owns many types of investments. Continental paid $700,000 for equity securities on December 5. Continental owns less than 5% of the stock of the companies in which it invests. Two weeks later Continental received a $36,000 cash dividend. At December 31, these equity securities were quoted at a market price of $705,000. On December 31, Continental's balance sheet should report A. dividend revenue of $36,000. B. an unrealized gain of $5,000. O C. investment in equity securities of $705,000 D. investment in equity securities of $700,000