McVeigh Corporation owns $40\%$ of Gondor Company's common stock. McVeigh received $$60,400$ in cash dividends from Gondor. The entry to record the cash dividend received from Gondor would include a:

Group of answer choices

Credit to Cash for $$60,400.$

Credit to Dividend Revenue for $$151,000.$

Debit to Dividend Revenue for $$60,400.$

Credit to Equity Method Investments for $$151,000.$

Credit to Equity Method Investments for $$60,400.$