When a company receives a cash dividend from equity securities with insignificant influence, the journal...

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Accounting

When a company receives a cash dividend from equity securities with insignificant influence, the journal entry is:

A. debit to Investment in Equity Securities and credit Cash.

B. debit to Cash and credit to Dividend Revenue.

C. debit to Dividend Revenue and credit to Cash.

D. debit to Cash and credit to Investment in Equity Securities.

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