McVeigh Corp. owns 40% of Gondor Company's common stock. McVeigh received $41,200 in cash dividends from Gondor. The entry to record the cash dividend received from Gondor would include a:

		1-Credit to Equity Method Investments for $103,000.
	2-	Credit to Equity Method Investments for $41,200.
		3- Credit to Cash for $41,200.
	4-	Debit to Dividend Revenue for $41,200.
	5-	Debit to Dividends for $103,000.