Adkins Appliances buys 10,000 common shares of Charlie Inc. for $10 per share on January 2 of the current year. Adkins owns 35% of Charlie Inc.'s voting shares, has significant influence in decision making, and intends to hold on to this investment for several years. On March 31, a $2.50 per share dividend is paid. What journal entry would Adkins make to record the dividend received