Micron owns 12% of JVT. JVT paid $78,000 in total cash dividends to its stockholders. Micron should record a: OA) Debit to Dividends for $78,000 O B) Debit to Dividends for $9,360 C) Debit to Cash for $9,360 OD) Debit to Long-Term Investments for $9,360 E) Credit to Long-Term Investments for $9,360