Which One of the Following Journal Entries Is Appropriate for an Investor

Which one of the following journal entries is appropriate for an investor who owns, as a passive investment, equity securities when dividends of $500 have been declared on those equity securities?
a.
$\begin{array}{lrr} \text { Cash } &500\\ \text { Dividends Receivable } &&500\\\end{array}$

b.
$\begin{array}{lrr} \text { Dividends Receivable } &500\\ \text { Short-term Equity Investments} &&500\\\end{array}$

c.
$\begin{array}{lrr} \text { Cash } &500\\ \text { Short-term Equity Investments } &&500\\\end{array}$

d.
$\begin{array}{lrr} \text { Dividends Receivable } &500\\ \text { Dividend Revenue } &&500\\\end{array}$