If 80% owned subsidiary's net income was $300,000, the subsidiary declared dividends of $160,000 and the depreciation and amortization of current fair value excess was $40,000, the parent company's intercompany investment income under the equity method of accounting is: .a $160,000 .b $122,000 .C $96,000 .d $208,000 In business combination, the combiner paid direct out-of-pocket costs of the business combination, $60,000, and costs of registering and issuing its common stock, $80,000. The journal entry for payment of the above costs :includes .a Debit to investment in common stock of .combine $80,000 .b Debit to investment in common stock of .combine $140,000 .C Debit to investment in common stock of .combine $60,000 .d Credit to investment in common stock of .combine $60,000