Cozza Limited acquired a 40 % investment in Hodge Limited for $1 090 100 . Hodgo declared and paid a dividend of $20 000 during the current year . Cozza Limited does not prepare consolidated 1solidat financial statements . Which of the following is the appropriate entry for Cozza to record thi dividend ? DR Cash $8000 LI Investment in associate $8000 DR Dividends payable $8000 Cash $8000 DR Cash $8000 CR Dividend revenue $8000 DR Investment in associate $8000 CR Dividend revenue $8000