Santo Corporation declares and distributes a cash dividend that is a result of current earnings. How

Santo Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods?

A.Fair Value Method Equity MethodNo EffectDecrease

B.Fair Value Method Equity Method Increase　 Decrease

C.Fair Value Method Equity Method　 No EffectNo Effect

D.Fair Value Method Equity Method　 Decrease　 No Effect

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