Rumaldo Company purchased 18% of the outstanding shares of common stock of Quintuna Corporation as an investment. During the current year, Quintuna reported net income of $1,200,000 and paid cash dividends of $80,000. The journal entry to record the receipt of the dividends by Rumaldo would include a:

	a.	debit Cash $14,400; credit Investment - Quintuna Corp. $14,400
	b.	debit Dividend Revenue $80,000; credit Cash $80,000
	c.	debit Investment - Quintuna Corp. $80,000; credit Dividend Revenue $80,000
	d.	debit Cash $14,400; credit Dividend Revenue $14,400