If Posthorn Corporation Accounts for Its Investment in Stamp Company

If Posthorn Corporation accounts for its investment in Stamp Company at fair value through profit or loss, what entry will the company make to record the dividends received from Stamp Company for 2016?

A)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 16,000 & \\\hline \text { Dividend Income } & & \$ 16,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 16,000 & \\\hline \text { Investment in Stamp Company } & & \$ 16,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Investment in Stamp Company } & \$ 16,000 & \\\hline \text { Dividend Income } & & \$ 16,000 \\\hline\end{array}$$
D) No entry requireD.