At the end of 2019, Company A owned 30% of Company B's 2 points common stock, and used the equity method to account for its investment. In May 2020, Company A sold 2/3 of its investment in Company B, and no longer has the ability to exercise significant influence over the operations of Company B. How should A treat this change on its books? O Company A should continue to use the equity method to maintain consistency in its financial statements OCompany A should update its investment using the equity method through the date of the sale, record any gain or loss from the sale, and use the fair-value method from that point on. A retrospective adjustment to beginning Retained Earnings is not required Company A should restate the prior years' financial statements and change the balance in the Investment account as if the fair-value method had been used in those years. O Company A should update its investment using the equity method through the date of the sale, record any gain or loss from the sale, and use the fair-value method from that point on. However, a retrospectives adjustment to beginning Retained Earnings must still be made