On July 1, 2020, Peter Co. paid $500,000 for all of the stock of Yaleton, Inc. On that date, book values of Yaleton's assets and liabilities were $420,000 and $150,000, respectively. The fair values of the assets and liabilities were $600,000 and $105,000, respectively. What is the amount of goodwill at date of acquisition? Select one: O A. $230,000 O B. $ 50,000 C. $ 5,000 O D. $-0- Under the cost method, dividends declared by a subsidiary are accounted for by the parent as: Select one: o A. Dividend income. O B. Decrease in Equity Investment. O C. Decrease in Equity Investment, but only if it is a liquidating dividend. O D. Increase in Equity Method Income