Segmental Manufacturing owns 40% of Glesson Corp. stock. Glesson pays a total of $54,500 in cash dividends for the period. Segmental's entry to record the dividend transaction would include a:

_Credit to Cash for $21,800.

_Debit to Long-Term Investments for $21,800.

_Credit to Investment Revenue for $54,500.

_Credit to Long-Term Investments for $21,800.

_Debit to Cash for $54,500.