P Limited acquired a 40% investment in S Limited for $1 000 000 S Limited declared and paid a dividend of $20 000 during the current year. P Limited does not prepare consolidated financial statements. Which of the following is the appropriate entry for P Limited to record this dividend? O a. DR Dividends payable Cash $8 000 CR $8 000 O b. DR CR $8 000 O DR CR Cash $8 000 Dividend revenue Cash $8 000 Investment in associate Investment in associate $8 000 Dividend revenue $8 000 Od DR CR $8 000 Investment in associate $8 000 O e DR CR Cash $8 000 Finish attempt ce 12:10