Which of the Following Is Not Typical of the Journal

Which of the following is not typical of the journal entries prepared by a parent company to account for its subsidiary's operations under the equity method of accounting?

A) Accrual of the parent company's share of the subsidiary's net income or loss
B) A credit to the Intercompany Dividend Revenue ledger account
C) Depreciation and amortization of differences between current fair values and carrying amounts of the subsidiary's identifiable net assets on the date of the business combination
D) None of the foregoing