Oriole Company owns 40% of Sunland Company. For the current year, Sunland reports net income of $170000 and declares and pays a $34000 cash dividend. Which of the following correctly presents the journal entries to record Oriole's equity in Sunland net income and the receipt of dividends from Sunland? Dec. 31 Revenue from Stock Investments 68000 Stock Investments 68000 Dec. 31 Stock Investments 13600 Cash 13600 O 36000 Dec. 31 Stock Investments Revenue from Stock Investments 36000 68000 68000 Dec. 31 Stock Investments Revenue from Stock Investments Dec. 31 Cash Stock Investments 34000 34000 68000 68000 Dec. 31 Stock Investments Revenue from Stock Investments Dec. 31 Cash Stock Investments 13600 13600