Investor Inc. owns 35% of the outstanding stock of Investee Company. During 2022, Investor received a $4 , 000 cash dividend which was declared and paid by the Investee. What effect did this have on Inventor's 2022 financial statements? (Assume that Investor has significant influence over Investee): a. Credit dividend income (or investment income) by $4 , 000 b. Debit investment in associate by $4 , 000 c. Debit dividend income (or investment income) by $4 , 000 d. Credit investment in associate by $4 , 000.