Aurum Services, Inc acquired 100,000 shares of Gamma Metals, Inc on January 1, 2017

Gamma pays a cash dividend of $0.25 per share on March 2, 2017. With the current investment, Aurum Services, Inc holds 8% of Gamma. In the journal entry on March 2, 2017, ________.
A) Long-term Investments-Available-for-Sale is credited
B) Dividend Revenue is credited
C) Long-term Investments-Held-to-Maturity is debited
D) Long-term Investments-Available-for-Sale is debited

B