The Western Branch of Rivas Company reported a net income of $60,000 for the month of January. The appropriate journal entry (explanation omitted) for the home office of Rivas Company is: A) Income Summary 60,000 Income: Western Branch 60,000 B) Income: Western Branch 60,000 Income Summary 60,000 C) Investment in Western Branch 60,000 Income: Western Branch 60,000 D) Investment in Western Branch 60,000 Income Summary 60,000 Select one: O a Option D Ob Option O c. Option d. Option A