simpson co. received dividends from its common stock investments during the year ended december 31 as follows: a cash dividend of $8,000 from wren corp., in which simpson owns a 2% interest. a cash dividend of $45,000 from brill corp., in which simpson owns a 30% interest. this investment is appropriately accounted for using the equity method. a stock dividend of 500 shares from paul corp. was received on december 15 when the quoted market value of paul's shares was $10 per share. simpson owns less than 1% of paul's common stock. in simpson's income statement, dividend revenue should be: