1) The amount of consolidated entry *C is the difference between the parent's retained earnings account at the beginning of the year using the equity method

A. and the amount using the initial value method in the first year after acquisition.

B. and the amount using the partial equity method in the first year after acquisition.

C. and the amount using the cost method in the first year after acquisition.

D. and the amount using the initial value or partial equity method in year two or later after acquisition.

E. and the amount using any investment method as long as there had been no intra-entity inventory or asset transfers.