Table 16-9 on January 2, 2017, Didek Corporation Purchased 30% of the of the Outstanding

Table 16-9
On January 2, 2017, Didek Corporation purchased 30% of the outstanding shares of Sim Corporation for $500,000. Net income reported by Sim Corporation for 2017 and 2018 was, respectively, $90,000 and $130,000. Dividends paid by Sim Corporation during 2017 and 2018 were, respectively, $30,000 and $45,000. Didek Corporation has representation on the Sim corporation board of directors.
-Refer to Table 16-9.The journal entry to record the 2017 net income of the investee will include:

A) debit to cash for $90,000
B) debit to Long-Term Investment for $90,000
C) debit to Long-Term Investment for $27,000
D) debit to Investment Revenue for $27,000