Micron owns 35% of Martok. Martok pays a total of $47,000 in cash dividends for the period. Micron's entry to record the dividend transaction would include a:
A.
Credit to Long–Term Investments for $16,450.
B.
Debit to Long–Term Investments for $16,450.
C.
Debit to Cash for $47,000.
D.
Credit to Cash for $16,450.
E.
Credit to Investment Revenue for $47,000.