BE 12 At the beginning of 2315, Pioneer Products' ownership interest in the common stock of LLB Co. 13 increased to the point that it became appropriate to begin using the equity method of accounting for the investment. The balance in the investment account was $44 million at the time of the change but Change would have been $56 million if Pioneer had used the equity method and the account had been ill adjusted for myestee net income and dividends. How should Pioneer report the change? Would your PIiCiPIE; answer be the same if Pioneer is changing om the equity method rather than to the equity method? change to the equity meth rid