Pan Services, Inc. owns 35% of voting stock of Grey Investments, Inc. During the year 2017, Grey Investments, Inc. earned profits of $320,000. Under the equity method, which of the following journal entries will Pan Services record? A) Long-term InvestmentsGrey Investments, Inc. 320,000 Cash 320,000 B) Long-term InvestmentsGrey Investments, Inc. 112,000 Revenue from Investments 112,000 C) Cash 112,000 Dividend Revenue 112,000 D) Cash 112,000 Long-term InvestmentsGrey Investments, Inc. 112,000