Grindstone Island Millstones Purchased a Strategic Investment in Dorchester Drilled

Grindstone Island Millstones purchased a strategic investment in Dorchester Drilled Wells. Grindstone holds 15% of Dorchester; it has no significant influence on Dorchester. Dividends that are paid from Dorchester to Grindstone should be reported as

A) an increase in the investment on the balance sheet.
B) a decrease in the investment on the balance sheet.
C) other expenses on the income statement.
D) other revenues on the income statement.