FOR EACH OF THE TRANSACTIONS NOTED BELOW DETERMINE THE PROPER JOURNAL ENTRY IF ANY, TO BE RECORDED ON THE INVESTOR BOOKS. Complete using excel

A. INCOME REPORTED BY 40% OWNED INVESTEE

B. INCOME REPORTED BY 10% OWNED INVESTEE

C. LOSS REPORTED BY 40% OWNED INVESTEE

D. CHANGE FROM FAIR VALUE METHOD TO EQUITY METHOD WHERE PRIOR INCOME EXCEEDED DIVIDENDS

E. CHANGE FROM FAIR VALUE METHOD TO EQUITY METHOD WHERE PRIOR INCOME WAS LESS THAN DIVIDENDS

F. CHANGE FROM EQUITY METHOD TO FAIR VALUE METHOD WHERE PRIOR INCOME EXCEEDED DIVIDENDS

G. CHANGE FROM EQUITY METHOD TO FAIR VALUE METHOD WHERE PRIOR INCOME WAS LESS THAN DIVIDENDS

H. DIVIDENDS RECEIVED FROM40% OWNED INVESTEE

I. DIVIDENDS RECEIVED FROM 10% OWNED INVESTEE

J. PURCHASE OF ADDITIONAL SHARES OF INVESTEE

K. UNREALIZED ENDING INTRA-ENTITY INVENTORY PROFITS USING THE EQUITY METHOD