Kaye Company acquired 100% of Fire Company on January 1, 2018, 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 2018 and paid dividends of S100. 21) 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) Investment in Fiore 380 B) Retained earnings38065 C) Investment in Fiore 280 D D) Retained earnings280 D E) Additional paid-in capital 280 nb Retained earnings Investment in Fiore Retained earnings Investment in Fiore Retained earnings280 380 c 380 280 C 280 C