What is the correct journal entry?

Cody Industries owns 35% of Macarthy Company. For the current year, Macarthy reports net income of $250,000 and declares and pays a $60,000 cash dividend. Which of the following correctly presents the journal entries to record Cody's equity in Macarthy's net income and the receipt of dividends from Macarthy? a. Dec. 31 Stock Investments.......... 87,500 Revenue from Stock Investments .... 87,500 Dec. 31 Cash .. 21,000 Stock Investments 21,000 b. Dec. 31 Stock Investments.. 87,500 Revenue from Stock Investments .... 87,500 Dec. 31 Cash .... 60,000 Stock Investments. 60,000 C. Dec. 31 Stock Investments.............. 66,500 Revenue from Stock Investments ... 66,500 d. Dec. 31 Revenue from Stock Investments .......... 87,500 Stock Investments. 87,500 Dec. 31 Stock Investments. 21,000 Cash.. . . . 21,000