P purchased 90% of S for $1,200,000 on January 1, 2018
	On the date of acquisition S's depreciable assets had a fair value $10,000 higher than book value
	These assets are depreciated using the straight-line method (5 years useful life remaining)
	There were no other differences between Book Value and Fair Value of S's identifiable assets on Jan 1, 2018
		Equity of S on January 1, 2018 was:	600,000	Common Stock
			450,000	Retained Earnings
		S Reported the following:	Net Income	Dividends Paid
		2018	50,000	10,000
		2019	60,000	10,000
A.	P accounts for it's investment in S using the Cost Method.
		Prepare the elimination entries P would record related to it's investment in S in 2019.
B.	P accounts for it's investment in S using the Complete Equity Method.
		Prepare the elimination entries P would record related to it's investment in S in 2019.