both multiple choice questions are easy to andwer pls answer them

5. Which one of the following accounts would not appear in the consolidated financial statements at the end of the first fiscal period of the combination? a. Investment in subsidiary b. Revenue Goodwill d. Customer List c. 6. Under which accounting method does the parent recognize Dividend Income? a. Equity Method b. Partial Equity Method c. Fair Value Method d. None of the above