An example of cost method that could help you get it more easier, there are two companies U and W. Company U wants to spend one million to but a percentage of company W which is around 10% of it. So, the entry will be very easy so, we will debit the trading decutities by one million and credit cash by one million. There will be dividends to be given to shareholders by 100,000 so, the entry of dividends will be, 10,000 debited to cash and 10,000 credited to dividend revenue. Could you kindly please tell us what are the new information you have gained from the equity method and cost method?