An ownership interest of 15% in another company s voting stock should be accounted for using the:

		cost method.
		fair value method.
		consolidation method.
		equity method.

"Sunland Company owns 17000 of the 50000 outstanding shares of Taylor, Inc. common stock. During Year 18, Taylor earns $1080000 and pays cash dividends of $870000. If the beginning balance in the investment account was $690000, the balance at December 31, Year 18 should be"

		"$690,000.00 "
		"$761,400.00 "
		"$900,000.00 "
		"$1,057,200.00 "