Coronado Industries owns 39% of Sandhill Company. For the current year, Sandhill reports net income of $260000 and declares and pays a $60000 cash dividend. Which of the following correctly presents the journal entries to record Coronado's equity in Sandhill's net income and the receipt of dividends from Sandhill? O 101400 101400 Dec. 31 Stock Investments Revenue from Stock Investments Dec. 31 Cash Stock Investments 60000 60000 O 78000 Dec. 31 Stock Investments Revenue from Stock Investments 78000 0 101400 101400 Dec. 31 Revenue from Stock Investments Stock Investments Dec. 31 Stock Investments Cash 23400 23400 O 101400 101400 Dec. 31 Stock Investments Revenue from Stock Investments Dec. 31 Cash Stock Investments 23400 23400