Osprey Company owns 25% of the outstanding stock of Dove Company, exercising significant influence. Dove pays a $40,000 dividend. Osprey's journal entry to record receipt of the dividend will include a

1. credit to Dividend Revenue of $10,000.
2. credit to Investment in Stock: Dove Company for $10,000.
3. debit to Investment in Stock: Dove Company for $10,000.
4. a debit to Dividends for $40,000.