Marjam Company owns 63,600 shares of MacKenzie Company's 120,000 outstanding shares of common stock. MacKenzie Company pays $120,000 in total cash dividends to its shareholders. Marjam's entry to record this transaction should include a:

Debit to Interest Revenue for $13,780.

Credit to Dividend Revenue for $26,000.

Credit to Long-Term investments for $63,600.

Credit to Long-Term Investments for $26,000.

Debit to Dividend Revenue for $13,780.