Day Co, received dividends from its common stock investments during the year ended December 31, Year 1, as follows: A stock dividend of 400 shares from Parr Corp. on July 25, Year 1, when the market price of Parr's shares was $20 per share. Day owns less than 1% of Parr's common stock A cash dividend of $15,000 from Lark Corp. in which Day owns a 25% interest. A majority of Lark's directors are also directors of Day. What amount of dividend revenue should Day report in its Year 1 income statement? O $23,000 O $15,000 O $8,000