Acme Company owns 35% of Superior Company. Superior Company paid $35,000 cash dividends for the year. Acme Company's journal entry to record the dividends includes a:
A.
credit to Equity-Method Investments for $12,250.
B.
credit to Equity-Method Investments for $35,000.
C.
credit to Dividend Revenue for $12,250.
D.
credit to Dividend Revenue for $35,000.