Demure Company purchases 1000 common shares in Liberty Company on January 1, 2021, at $20 per share. The 1,000 common shares represent only 1% of Liberty's outstanding common shares. Demure intends to hold these shares for more than one year. Suppose that on September 31, 2021, Demure Company received $500 in cash dividends from Liberty Company. What is the account credited to record the transaction? Select one: a. Interest Revenue b. Interest Receivable c. Dividend Revenue d. Cash