Highland Cutlery acquired as a long-term investment some of the common stock of LTS Company on December 31, 2X12. During 2X13, LTS Company had net income of $300,000 and declared and paid cash dividends of $90,000. What journal entry would Highland Cutlery make for 2X13 to recognize dividends received from LTS Company, assuming Highland Cutlery acquired 12% of the outstanding stock of LTS Company? Cash Dividend Revenue 10,800 10,800 Cash O b. 10,800 Investment in LTS Company 10,800 Cash 10,800 Realized Gain on Long-term Investments 10,800 Cash O d. Unearned Revenue 10,800 10,800 Investment in LTS Company Dividend Revenue 10,800 e. 10,800