How does the accounting for equity investments between $20\%$ and $50\%$ of the investee company$$s shares of common stock compare to the accounting for equity investments that are over $50\%$ of the investee company$$s common stock?

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They are different because equity investments between $20\%$ and $50\%$ use the dividend method of accounting, whereas equity investments over $50\%$ use the equity method of accounting.

They are similar because they both use the fair value method of accounting.

They are similar because they both use the equity method of accounting.

They are different because equity investments between $20\%$ and $50\%$ use the equity method of accounting, whereas equity investments over $50\%$ use the consolidation method of accounting.