Kaye Company acquired 100% of Fiore Company on January 1, 2013, Kaye paid consideration over book value which is being amortized at $20 per year. Fiore income of $400 in 2013 and paid dividends of $100. $1,000 excess Assume the partial equity 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