Dover Company owns 90% of the capital stock of a foreign subsidiary located in Italy. Dover's accountant has just translated the accounts of the foreign subsidiary and determined that a debit translation adjustment of $80,000 exists. If Dover uses the equity method for its investment what entry should Dover record in order to recognize the translation adjustment? Select one: O a. Debit Other Comprehensive Income-Translation Adjustment for $72,000 and credit Investment in Italian Subsidiary for $72,000. O b. Debit Other Comprehensive Income-Translation Adjustment for $80,000 and credit Investment in Italian Subsidiary for $80,000. O c. Debit Investment in Italian Subsidiary for $72.000 and credit Other Comprehensive Income-Translation Adjustment for $72,000. O d. Debit Investment in Italian Subsidiary for $80.000 and credit Other Comprehensive Income-Translation Adjustment for $80,000