The equity method records the initial purchase of an investment in voting common stock at _____ Each period, the investor treats as revenue its share of the _____, of the investee. The investor treats dividends declared by the investee as _____.

	A.	present value of future cash flows; dividends; a reduction of the investors investment in stock of the investee account
	B.	present value of future cash flows; periodic earnings; a reduction of the investors investment in stock of the investee account
	C.	future value of present cash flows; dividends; a reduction of the investors investment in stock of the investee account
	D.	acquisition cost; dividends; income
	E.	acquisition cost; periodic earnings; a reduction of the investors investment in stock of the investee account