If a parent company uses the cost method to account for its investment in a subsidiary, then the receipt of a $25,000 dividend by a parent company from a subsidiary would be recognized as follows on the parent company's books: O Debit Cash and Credit Investment in Subsidiary for $25,000 O Debit Dividends Payable and Credit Cash for $25,000 O Debit Cash and Credit Dividend Revenue (Income) for $25,000 O Debit Cash and Credit Dividends Payable for $25,000