Di\ ideiids received from a stock that is reported as a security available for sale in the long-term assets section of the balance sheet are reported as vs hich of the following?

a. an increase to cash and a decrease to the in\ esiment in stock account

b. an increase to cash and an unrealized gain on the balance sheet

c. an increase to cash and an increase to re\enue

d. an increase to cash and an unrealized gain on the income statement