Assuming That Errant Uses the Cost Method, What Would Be

Assuming that Errant uses the Cost Method, 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)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 9,000 & \\\hline \text { Dividend Income } & & \$ 9,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 9,000 & \\\hline \text { Acquisition Income } & & \$ 9,000 \\\hline\end{array}$$