With cash, Paul Corp. bought 90% of Spain Corp. for book value on Jan 1, 20X6. At date of acquisition, Spain's stockholder equity section contained Common Stock & Retained Earnings. During 20X6, Spain Co. earned income (not a loss) & paid dividends. Paul made all required journal entries using the complete equity method. On Paul's books, which journal entry is needed to record their portion of Spain's income at end of 20X6: Debit Equity in Income of Spain & Credit Investment in Spain Debit Investment in Spain & NonControlling Interest in Spain; Credit Equity in Income of Spain Debit Equity in Income of Spain; Credit Investment in Spain & NonControlling Interest in Spain Debit Investment in Spain & Credit Equity in Income of Spain