What Would Be the Journal Entry to Record the Dividends

What would be the journal entry to record the dividends received by Kho Inc. during the year?

A)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 50,000 & \\\hline \text { Investment in Lan } & & \$ 50,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 45,000 & \\\hline \text { Acquisition Differential } & & \$ 45,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 45,000 & \\\hline \text { Dividend Income } & & \$ 45,000 \\\hline\end{array}$$