Gaines Corporation invested $132,000 to acquire 30,000 shares of Owens Technologies, Inc. on March 1, 2024. On July 2, 2025, Owens pays a cash dividend of $1 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 Retained Earnings 30,000 30,000 OB. Cash 30,000 Equity Investments 30,000 OC. Cash 30,000 Dividend Revenue 30,000 OD. Equity Investments 30,000 Cash 30,000