Prepare journal entries under each of the following methods to record the purchase and all investment-related subsequent events on the books of Perelli Company for the four years, assuming that any excess of purchase price over equity acquired was attributable solely to an excess of market over book values of depreciable assets (with a remaining life of 15 years). (Assume straight-line depreciation)

(A) Perelli uses the cost method to account for its investment in Singer.

(B) Perelli uses the partial equity method to account for its investment in Singer.

(C) Perelli uses the complete equity method to account for its investment in Singer.