22. Dividend Revenue is never recorded for dividends received from an Equity Method Investment. 23. Under the equity method, the Equity Method Investment account is being adjusted for the investors share (ownership %) of changes in the investee companys equity. When the investee company reports earnings, the investee companys equity increases and the value of the Equity Method Investment on the investors balance sheet will ___________________. When the investee company pays dividends to its shareholders, the investee companys equity decreases and the value of the Equity Method Investment on the investors balance sheet will ______________________. 24. Long-term investments in equity securities with controlling influence are accounted for using the ________________________________ method. 25. The controlling investor company is called the __________________, and the investee company is called the ______________________________