On January 2, 2017, Dooley Corporation purchased 12% of Roller Corporation's common stock for $50,000. On December 15, 2017, Roller paid a cash dividend of $10,000 to its shareholders. Roller's net income for the year ended December 31, 2017 was $60,000. What journal entry will Dooley post to recognize revenue from Roller?

Debit Cash $7,200; Credit Investment Revenue $7,200

Debit Cash $1,200 and Investment in Roller $7,200; Credit Investment Revenue $8,400

Debit Cash $1,200; Credit Investment Revenue $1,200

Debit Cash $8,400; Credit Investment Revenue $8,400