XYZ, Inc. owns 1,500 of the 10,000 outstanding shares of the common stock of ABC Corporation. The stock was originally purchased on January 1, Year 1 for $5 per share. During the year, ABC stock paid dividends in the amount of $10,000. At December 31, Year 1, the stock is valued at $3 per share. Which of the below entries would you not expect to see on the Year 1 financial statements of XYZ, Inc.?

A.) A credit to Investment in ABC Corporation in the amount of $3,000.

B.) A credit to Dividend Revenue in the amount of $1,500.

C.) A debit to Unrealized Holding Loss on Investment in ABC in the amount of $3,000.

D.) A credit to Investment in ABC Corporation in the amount of $1,500.