The equity method of accounting for investments requires The investment to be increased by the reported net income of the investee. O A year-end adjustment to revalue the stock to lower of cost or market. The investment to be reported at its original cost. The investment to be increased by the dividends paid by the investee. GAAP requires trading and available-for-sale investments to be reported at their Amortized cost. Net realizable value. Fair value. Historical cost