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

Credit to Long-Term Investments for $103,000.

Credit to Long-Term Investments for $41,200.

Debit to Dividends for $103,000.

Debit to Dividend Revenue for $41,200.

Credit to Cash for $41,200.