13) An entity in which an investor has significant influence but not control or joint control, is a/an Select one: O a. Partner O b. Company c. Parent O d. Associate 06) Which of the following is a characteristic of the cost method of accounting for subsidiary operations? Select one: O a. Parent company net income equals consolidated net income. O b. More working paper eliminations are required than for the equity method of accounting. c. Consolidated amounts differ from the comparable amounts under the equity method of accounting. O d. None of the above 09) Refer to 8) above. Calculate the goodwill arising on this transaction. Select one: O a. $2,000 O b. $20,000 c. $12,500 d. $25,000