When a company applies the partial equity method in accounting for its investment in a subsidiary and the subsidiarys equipment has a fair value greater than its book value, what consolidation worksheet entry is made in a year subsequent to the initial acquisition of the subsidiary? A) Retained earnings Investment in subsidiary B) Investment in subsidiary Retained earnings C) Investment in subsidiary Equity in subsidiarys income D) Investment in subsidiary Additional paid-in capital E) Retained earnings Additional paid-in capital