McVeigh Corp. owns 40% of Gondor Company's common stock. McVeigh received $61,600 in cash dividends from Gondor. The entry to record this transaction should include a:

Debit to Dividends for $154,000.

Credit to Long-Term Investments for $61,600.

Debit to Dividend Revenue for $61,600.

Credit to Long-Term Investments for $154,000.

Credit to Cash for $61,600.