What Would Be the Journal Entry to Record the Dividends

Multiple Choice

What would be the journal entry to record the dividends received by Errant during the year?

A)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 9,000 & \\\hline \text { Investment in Grub } & & \$ 9,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 9,000 & \\\hline \text { Equity method inc ome } & & \$ 9,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 9,000 & \\\hline \text { Acquisition Differential } & & \$ 9,000 \\\hline\end{array}$$