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