22. Company A owns 12% of the stock in Company B. Company B earns a net income of $28 million. Which of the following statement is true about the effects of Company B's earnings on Company A's accounting records? A) Company A makes no change to its investment account or stockholders' equity as long as the market value of Company B's stock remains constant. B) Company A increases cash by $3.36 million and reduces its investment account by $3.36 million. C) Company A increases cash by $3.36 million and reduces stockholders' equity by $3.36 million. D) Company A increases its investment account and increases stockholders' equity by $3.36 million