Everrine Corporation owns 3,000 shares of JRW Corporation. JRW Corporation has 25,000 shares of stock outstanding. JRW paid $4 per share in cash dividends to its stockholders. The entry to record the receipt of these dividends is:

A、DebitCash,$12,000;creditLong-TermInvestments,$12,000.;
B、DebtLong-TermInvestment,$12,000;creditCash,$12,000.;
C、DebitCash,$12,000;creditDividendRevenue,$12,000.;
D、DebitUnrealizedGain-Equity,$12,000;creditCash,$12,000.;
E、DebitCash,$12,000;creditUnrealizedGain-Equity,$12,000.