1. Which of the following occur when remeasurement is used under the equity method for reporting investment in an unconsolidated foreign subsidiary? 
2.  The investor makes necessary amortizations or impairments of any differential. 
3. Total assets measured in foreign currency units is multiplied by the average exchange rate. 
4. The investor records its percentage of the investee's income. 
5. The foreign entity's statements are remeasured in dollars, when the U.S. dollar is the functional currency.