OK Co. uses the equity method to account for its January 1, year 8 purchase of FDL Inc.'s common stock. On January 1, year 8, the fair values of FDL's FIFO inventory and plant exceeded their carrying amounts. How do these excesses of fair values over carrying amounts affect OK's reported portion of FDL's year 8 earnings? Plant excess Inventory excess Decrease Decrease . No effect b. Decrease Increase Increase C. d. Increase No effect