Monfil Company acquired 38% of the outstanding stock of Mahomes Company for $614,000. During the current year, Mahomes Company earned net income of $260,000 and declared and paid cash dividends of $72,000. The journal entry Monfil would make to record the receipt of dividends would be:

a.	debit Cash $27,360 and credit Investments - Mahomes Co. Stock $27,360
	b.	debit Cash $27,360 and credit Dividend Revenue $27,360
	c.	debit Cash $72,000 and credit Investments - Mahomes Co. Stock $72,000
	d.	debit Cash $72,000 and credit Dividend Revenue $72,000