15.In which investment category are fair values and subsequent growt investee both irrelevant for reporting? a) Securities reported under the equity method b) Trading securities c) Held-to-maturity securities d) Securities available-for-sale 16. When a company accounts for an equity investment using the fai method, cash dividends are classified as: a) a return of capital. b) a loss. c) a deduction from the investment account. d) dividend income