For Each of the Following Numbered Situations Below,select the Best

For each of the following numbered situations below,select the best letter answer concerning accounting for investments:
(A. )Increase the investment account.
(B. )Decrease the investment account.
(C. )Increase dividend revenue.
(D. )No adjustment necessary.
(1. )Income reported by 40% owned investee.
(2. )Income reported by 10% owned investee.
(3. )Loss reported by 40% owned investee.
(4. )Loss reported by 10% investee.
(5. )Change from fair-value method to equity method.Prior income exceeded dividends.
(6. )Change from fair-value method to equity method.Prior income was less than dividends.
(7. )Change from equity method to fair-value method.Prior income exceeded dividends.
(8. )Change from equity method to fair-value method.Prior income was less than dividends.
(9. )Dividends received from 40% investee.
(10. )Dividends received from 10% investee.
(11. )Purchase of additional shares of investee.
(12. )Unrealized ending inventory profits using the equity method.