Gaines Corporation invested $132,000 to acquire 23,000 shares of Owens Technologies, Inc. on March 1, 2024. On July 2, 2025, Owens pays a cash dividend of $1.50 per share. The investment is classified as equity securities with no significant influence. Which of the following is the correct journal entry to record the transaction on July 2, 2025 OA Cash 34.500 Retained Earrings 34.500 OB. Cash 34,500 Dividend Revenue 34,500 OC. Equity Investments Cash 34.500 34,500 34,500 OD. Cash Equity Investments 34,500