Hagen Company had these transactions pertaining to stock investments

Feb. 1 Purchased 2,000 shares of Farley Company (10%) for $33,200 cash plus brokerage fees of $800.

June 1 Received cash dividends of $2 per share on Farley stock.

Oct. 1 Sold 800 shares of Farley stock for $16,000 less brokerage fees of $400.

Dec. 1 Received cash dividends of $2 per share on Farley stock.

The entry to record the receipt of the dividends June 1 would include a

A.	debit to Stock Investments of $4,000.
B.	credit to Dividend Revenue of $4,000.
C.	debit to Dividend Revenue of $4,000.
D.	credit to the Stock Investments of $4,000.