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Assume that a parent Corporation had appropriately accounted for the December 31, 2020, business combination with its 80% owned subsidiary and that subsidiary had a net income of $80,000 for the year ended December 31, 2021, Assume further that on December 20, 2021. subsidiary's board of directors declared a cash dividend of $0.60 a share on the 50,000 outstanding shares of common stock owned by Parent. Parent's journal entry to record the declaration of dividends is: a. Intercompany dividends receivable debit $24,000 and Investment in subsidiary credit $ 24.000. b. Cash debit $ 30,000 and Intercompany dividends receivable credit $ 30.000, c. Intercompany dividends payable debit $ 24,000 and cash credit $ 24,000 d. Cash debit $ 30,000 and Intercompany dividends payable credit s 30,000