If Wabasso Company Pays $55,000 in Dividends to Its Corporate

If Wabasso Company pays $55,000 in dividends to its corporate investor Lament Corporation (Lament owns 35% of The Wabasso Company) , what entry should Lament Corporation record when it receives the dividends?

A) Cash 55,000 Dividend Income 55,000
B) Cash 55,000 Investment Income 55,000
C) Cash 55,000 Investment in Wabasso Company 55,000
D) Cash 55,000 Additional Paid-in Capital 55,000
E) Cash 55,000 Common Stock- Wabasso Company 55,000