A parent company, over time, will routinely make which of the following adjustments in applying the equity method to its investment in subsidiary account?

a. Dividends from the subsidiary.
Excess acquisition-date fair over book value amortization.
Income as it is earned and reported by the subsidiary.
b. No differences in consolidation totals across the two exhibits.
Consolidation entries S, A, and E are the same across the two exhibits.
c. No differences in consolidation totals across the three exhibits.
Consolidation entries S, A, and E are the same across the three exhibits.
d. prices of comparable businesses.
the use of market prices.
present value techniques.