Question: Under the cost method, dividends declared by a subsidiary are accounted for by the parent as: Select one: A . Dividend income. B . Decrease

Under the cost method, dividends declared by a subsidiary are accounted for by the parent as:
Select one:
A.
Dividend income.
B.
Decrease in Equity Investment.
C.
Increase in Equity Method Income.
D.
Decrease in Equity Investment, but only if it is a liquidating dividend.

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