Brewer Co.'s portfolio of available-for-sale debt securities was acquired for $100,000 in Year 1. The differences between this cost and the fair value of the securities are unrealized gains or losses. The fiscal year-end fair values of the securities were as follows: 12/31/Year 1 $105,000 12/31/Year 2 95,000 12/31/Year 3 102,000 In its financial statements dated December 31, Year 3, Brewer should report a change in equity of OA $2,000 B. $7,000 O C. $0 D. $10,000 If an investor accounts for an investment using the equity method and significant influence over the investee ceases to exist, the investor should OA. Continue to use the equity method. OB. Cease using the equity method. Retroactively recognize the dividend income that would have been reported if the fair-value method had always been applied Retroactively adjust the investment to the balance that would have been reported if the fair-value method had always been applied. D