Kaye Company acquired 100% of Fiore Company book value, which is being amortized at $20 per year. There was no goodwill ine net income of $400 in 2018 and paid dividends of $100 21) Assume the initial value method is used Ia the year subsequent to acquisition must be made for consolidation purposes that is not required for the equit on January 1,2018. Kaye paid $1,000 excess consideration over what additional worksheet entry A) nvestment in Fiore 380 Retained earnings 380 B Retained earnings 380 C) D) Retained earnings280 E) Investment in Fiore Investment in Fiore Retained camings 280 280 Investment in Fiore Additional paid-in capital 280 Retainod carnings 280 280