Grindstone Island Millstones purchased a strategic investment in Dorchester Drilled Wells. Grindstone holds $15\%$ of Dorchester; it has no significant influence on Dorchester. Dividends that are paid from Dorchester to Grindstone should be reported as

Question $2$Select one:

A$.$

an increase in the investment on the balance sheet.

B$.$

other revenues on the income statement.

C$.$

a decrease in the investment on the balance sheet.

D$.$

other expenses on the income statement.