Question 4 Under the initial value method, when accounting for an investment in a subsidiary, Dividends received by the subsidiary decrease the investment account. The investment account is adjusted to fair value at year-end. Income reported by the subsidiary increases the investment account. The investment account remains at initial value. More than one answer is correct. Question 5 4 pts 4 pts When a parent uses the partial equity method throughout the year to account for its 80% investment in an acquired subsidiary which of the following 0 St