Hamilton Company Owns 51,000 of Hennie Company's 100,000 Ordinary Shares

Hamilton Company owns 51,000 of Hennie Company's 100,000 ordinary shares. Hennie Company pays $25,000 in total cash dividends to its shareholders. Hamilton's entry to record this transaction should include a:

A) Debit to Dividend Revenue for $12,750.
B) Debit to Interest Revenue for $12,750.
C) Credit to Long-Term investments for $12,750.
D) Credit to Long-Term Investments for $25,000.
E) Credit to Dividend Revenue for $25,000.