Aurum Services Acquired 100,000 Shares of Gamma Metals on January

Aurum Services acquired 100,000 shares of Gamma Metals on January 1, 2015. Gamma declares a cash dividend of $0.25 per share on February 15, 2015 and pays the cash dividend on March 2, 2015. With the current investment, Aurum Services holds 8% of Gamma. Which of the following will be the correct journal entry for the day when the dividend payment is made (March 2, 2015) ?

A) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 25,000 & \\\hline \text { Long-term Investments-Trading Investments } & & 25,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 25,000 & \\\hline \text { Long-term Investments-Available-for-Sale } & & 5,000 \\\hline\end{array}$$
C) No Entry
D) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 25,000 & \\\hline \text { Dividend Revenue } & & 25,000 \\\hline\end{array}$$