Micron owns 3,000 shares of JVT. JVT has 25,000 total shares of stock outstanding. JVT paid $3 per share in cash dividends to its stockholders. Micron should record a:
A) Debit to Dividends for $75,000.
B) Debit to Dividends for $9,000.
C) Debit to Cash for $9,000.
D) Debit to Long-Term Investments for $9,000.
E) Credit to Long-Term Investments for $9,000.