Maurice Corporation Invested $100,000 to Acquire 20,000 Shares of Delta

Maurice Corporation invested $100,000 to acquire 20,000 shares of Delta Technologies on March 1, 2015. On July 2, 2015, Delta pays a cash dividend of $0.25 per share. The investment is classified as an available-for-sale investment. Which of the following is the correct journal entry to record the transaction on July 2, 2015?

A) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 5,000 & \\\hline \text { Long-term Investments-Trading Investments } & & 5,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 5,000 & \\\hline \text { Long-term Investments-Available-for-Sale } & & 5,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 5,000 & \\\hline \text { Long-term Investments-Held-to-Maturity } & & 5,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 5,000 & \\\hline \text { Dividend Revenue } & & 5,000 \\\hline\end{array}$$