What are the results for the following questions? ? ?

Amazon Services. Inc. invests its excess cash in Nile Technologies. Inc. and acquires 3.000shares for $57.00 per share. Amazon Services, Inc. owns less than 1% of Nile's voting stock andplans to hold the stock for Mo years. While preparing the journal entry to record this transaction. 0 A. Equity Investments is debited for $171.000 O B. Long - term Investments is credited for $171,000O C. An equity account is debited for $171,000 O D. Common Stock is debited for $171,000 Gaines Corporation invested $120,000 to acquire 22.000 shares of Owens Technologies. Inc. onMarch 1. 2018. On July 2. 2019. Owens pays a cash dividend of $3.25 per share. The investmentis classi?ed as equity securities with no signi?cant in?uence. Which of the following is the correctjournal entry to record the transaction on July 2. 2019? O A. Cash 71.500 Equity Investments 71.5000 3. Cash 71,500 Retained Earnings 71.5000 6. Equity Investments 71.500 Cash 71.5000 D. Cash 71.500 Dividend Revenue 71.500 Tl