An auditor$$s analytical procedures indicate a lower than expected return on an equity method investment. This situation most likely could have been caused by:

Multiple Choice

the investee$$s decision to reduce cash dividends declared per share of its common stock.

a substantial fluctuation in the price of the investee$$s common stock on a national stock exchange.

an error in recording the unrealized gain from an increase in the fair value of available for sale securities in the income account for trading securities$.$

an error in recording amortization of the excess of the investor$$s cost over the investment$$s underlying book value.