In Each of the Following Cases,use the Information Provided About

In each of the following cases,use the information provided about the current year operations of Ivy Company to calculate the indicated cash flow item. $\begin{array}{|l|l|r|}\hline \text { Case A: } & \text { Calculate cash received from dividends } & ? \\\hline & \text { Dividend revenue } & 14,900 \\\hline & \text { Dividends receivable January 1 } & 1,400 \\\hline & \text { Dividends receivable December 31 } & 1,700 \\\hline\end{array}$

A) Case A = $14,600; Case B = $81,000
B) Case A = $14,900; Case B = $78,900
C) Case A = $15,300; Case B = $81,000
D) Case A = $14,600; Case B = $78,900
E) Case A = $14,900; Case B = $84,000