Hardin Park Company Had These Transactions Pertaining to Stock Investments

Hardin Park Company had these transactions pertaining to stock investments Feb. 1 Purchased 2,500 shares of Raley Company (10%) for $44,500 cash.
June 1 Received cash dividends of $1 per share on Raley stock.
Oct) 1 Sold 1,000 shares of Raley stock for $19,500.
Dec) 1 Received cash dividends of $2 per share on Raley stock.
The entry to record the receipt of the dividends Dec. 1 would include a

A) debit to Stock Investments of $3,000.
B) credit to Dividend Revenue of $3,000.
C) debit to Dividend Revenue of $3,000.
D) credit to the Stock Investments of $3,000.