Marjam Company owns 70,200 shares of MacKenzie Company's 130,000 outstanding shares of common stock. MacKenzie Company pays $130,000 in total cash dividends to its shareholders. Marjam's entry to record this transaction should include a:

Multiple Choice

a. Debit to Dividend Revenue for $14,310.

b. Credit to Dividend Revenue for $26,500.

c. Credit to Long-Term investments for $70,200.

d. Debit to Interest Revenue for $14,310.

e. Credit to Long-Term Investments for $26,500.