Griffin Corporation Invested $128,000 to Acquire 27,000 Shares of Delta

Griffin Corporation invested $128,000 to acquire 27,000 shares of Delta Technologies,Inc.on March 1,2017.On July 2,2017,Delta pays a cash dividend of $1.25 per share.The investment is classified as an available-for-sale investment.Which of the following is the correct journal entry to record the transaction on July 2,2017?

A) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 33,750 & \\\hline \text { Long-term Investments-Trading Investments } & & 33,750 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 33,750 & \\\hline \text { Long-term Investments-Available-for-Sale } & & 33,750 \\\hline\end{array}$$
C) $$\begin{array} { |l | r | r | } \hline \text { Cash } & 33,750 & \\\hline \text { Long-term Investments-Held-to-Maturity } & & 33,750 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 33,750 & \\\hline \text { Dividend Revenue } & & 33,750 \\\hline\end{array}$$