14) Under the equity method, the investor A) must use the LIFO method for tax purposes B) must debit the Equity Investments account when a dividend is received C) debits the Revenue from Investments when the investee reports income D) must record its share of the investee's net income 15) 15) Under the equity method, dividend revenue is treated as A) dividend revenue B) a return of capital C) a credit to current assets D) a debit to revenue from investments 17) When a trading debt investment is disposed of, A) the Trading Debt Investments account is debited B) the fair value adjustment is used in determining the calculation of the gain or loss C) the amount of gain or loss is calculated as the difference between the cash received and the cost of the debt investment disposed of D) an unrealized holding loss is reported on the income statement