11. T F Comprehensive income should equal net income. 12. T F Unrealized Gains/Losses on available-for sale debt securities are reported within accumulat other comprehensive income. 13. T F An investment in shares which gives the owner significant influence over the investee shoul be accounted for by using the equity method. 14. T F Under the equity method, an investor records dividends before they are received. 15. TF Investor A holds 30% of stock of B Corporation. During the year, B Corporation earned net income of $10,000. Investor A should increase its Investment in B Corporation by $10,000. 16. T F An investor, who has significant influence on the investee, immediately recognizes income of the investee in proportion to its ownership percentage