Holding company X controls 80% of subsidiary Y, that has distributed a dividend of 2,000. The adjustment to be made is: Debit 1,600 Financial Income, Credit 2,000 Retained Earnings, Debit 400 Non- Controlling interests Debit 1,600 Financial Income, Credit 1,600 Retained Earnings, Debit 400 Non- Controlling interests Debit 1,600 Financial Income, Credit 1,600 Retained Earnings, Debit 400 Non- Controlling interest, Credit 400 Retained Earnings None of the other answers are correct Company A acquires 40% of company B paying 1,000. B generates a profit by the end of the year of 200 and one of its assets is reevaluated in 100 more. We should by the end of the year: Debit 180 Investment, Credit 80 Investment Income Equity Method, Credit 100 Revaluation surplus Equity Method Debit 1,000 Investment, Credit 1,000 Cash, Debit 180 Investment, Credit 80 Investment Income Equity Method, Credit 100 Revaluation surplus Equity Method Debit 1,000 Investment, Credit 1,000 Cash, Debit 80 Investment, Credit 80 Investment Income Equity Method, None of the other answers are correct