In recording the parent company's percentage of the subsidiary's net income: a. a debit is made to Equity-Method Investment Revenue. b. a credit is made to Long-Term Investment. c. a debit is made to Long-Term Investment. d. none of the above are true. In the event that the parent company receives a cash dividend from the subsidiary company: a. it is not necessary to make an entry to record the dividend. b. the following entry is used to record the dividend: Debit Cash Credit Long-Term Investment c. the entry to record the cash dividend is: Debit Long-Term Investment Credit Cash d. a memo entry is used to record the cash dividend