Identification (1 point each) For each of the following situations, select the best answer (A - D) for accounting for the transaction: A. Increase the investment account. B. Decrease the investment account. ABCD C. D. Increase dividend revenue. No adjustment necessary. 1. Net Income reported by 35% owned investee. 2. Net Income reported by 10% owned investee. 3. Dividends received from 10% investee. 4. Dividends received from 35% investee. 5. Unrealized inventory profits using the equity method.