Pravis Corporation Owns 30% of Kuster Corporation

Pravis Corporation owns 30% of Kuster Corporation. Pravis Corporation received $9,000 in cash dividends from Kuster Corporation. The entry to record receipt of these dividends is:

A) Debit Cash, $9,000; credit Interest Revenue, $9,000.
B) Debit Cash, $9,000; credit Dividend Revenue, $9,000.
C) Debt Long-Term Investment, $9,000; credit Cash, $9000.
D) Debit Cash, $9,000; credit Long-Term Investments, $9,000.
E) Debit Unrealized Gain-Equity, $9,000; credit Cash, $9,000.