Campbell Limited Acquired a 30% Investment in Laura Limited for $21

Campbell Limited acquired a 30% investment in Laura Limited for $21 000.Laura Limited declared and paid a dividend of $5 000.Campbell Limited does not prepare consolidated financial statements.The appropriate entry for Campbell Limited to record this dividend is:

A) DR Investment in associate $1 500 CR Dividend revenue $1 500;
B) DR Cash $1 500 CR Investment in associate $1 500;
C) DR Dividends received $3 500 CR Cash $3 500;
D) DR Cash $3 500 CR Dividend revenue $3 500.