Harvey Co. received a cash dividend from a common stock investment. Should Harvey report an increase in the investment account if it accounts for the investment under the fair value method or the equity method?

Select one:

A.

Fair value method	Equity method
Yes	No

B.

Fair value method	Equity method
Yes	Yes

C.

Fair value method	Equity method
No	Yes

D.

Fair value method	Equity method
No	No