In $2024,$ Nagen Company had the following share investment transactions:

Feb. $1$ Purchased $2,000$ shares of Horton Company $(10\%)$ for $34,000$ cash.

June $1$ Received cash dividends of $2$ per share on Horton shares.

Oct. $1$ Sold $800$ Horton shares for $15,600.$

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

Select one:

a$.$ debit to Share Investments for $4,000.$

b$.$ debit to Dividend Revenue for $4,000.$

c$.$ credit to Dividend Revenue for $4,000.$

d$.$ credit to Share Investments for $4,000.$