Kaye Company acquired 100% of Fiore Company on January 1, 2021. Kaye paid $1,000 excess consideration over book value, which is being amortized at $20 per year. There was no goodwill in the combination. Fiore reported net income of $400 in 2021 and paid dividends of $100. Assume the initial value method is used. In the year subsequent to acquisition, what additional worksheet entry must be made for consolidation purposes that is not required for the equity method? A) 380 380 B) 380 380 C) 280 Investment in Fiore Retained earnings Retained earnings Investment in Fiore Investment in Fiore Retained earnings Retained earnings Investment in Fiore Additional paid in capital Retained earnings 280 280 D) 280 280 E) 280 Multiple Choice Entry B. O Entry D. Entry C O Entry A. Entry E