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26. Which of the following will decrease the Equity in Subsidiary Earnings account when the equity method is used? a. Amortization of the excess of

26. Which of the following will decrease the Equity in Subsidiary Earnings account when the equity method is used? a. Amortization of the excess of fair value over book value related to undervalued equipment b. Investor's share of investee net income c. A decrease in the share price of the investee's common stock d. Investor's share of investee's declared dividends

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