Use the Following Information to Calculate Cash Received from Dividends

Multiple Choice

Use the following information to calculate cash received from dividends: $$\begin{array} { l l } \text { Dividends revenue } & \$ 63,500 \\\text { Dividends receivable, January 1 } & 3,600 \\\text { Dividends receivable, December } 31 & 3,100\end{array}$$

A) $64,000.
B) $63,500.
C) $60,400.
D) $67,100.
E) $63,000.