The purchasing Co., 60% of dividend OMR 300,000 on sale Co., What is the entry of purchasing Co.? Select one: O a. Dividend Dr to Cash Cr OMR 300,000 O b. Cash Dr to Dividend Cr OMR 300,000 O c. Cash Dr to Dividend Cr OMR 180,000 O d. Dividend Dr to Cash Cr OMR 180,000