Marion Company owns $5,000$ shares of Stock B$.$ Marion received dividends of $$0\mathrm{.}80$ per share from Stock B$.$ These equity securities are classified as trading securities by Marion.

Which ONE of the following should be included in the journal entry necessary on Marion$$s books to record the receipt of the cash dividends?

CREDIT Dividend Revenue for $$4,000$

DEBIT Dividend Revenue for $$4,000$

CREDIT Unrealized Gain on Trading Securities for $$4,000$

DEBIT Investment in Trading Securities for $$4,000$