Inspirational Corporation (IC) purchased 2,000 shares of Dalmation Corporation (DC), representing a 35% ownership interest. The shares of DC trade actively and IC reports under IFRS. IC received a cash dividend of $2 per share from DC. The entry to record the dividend in IC's book includes O a debit to Investment in Associates for $4,000. O a debit to Dividend Income for $4,000. O a credit to Investment in Associates for $4,000. O a credit to Dividend Income for $4,000