medium · Financial Accounting stockholders-equity

A firm owns 30% of an associate company and uses the equity method. The associate reports Net Income of $100,000 and declares and pays a total cash dividend of $40,000.

What is the net effect on the firm's 'Investment in Associate' asset account?

  1. Increase of $30,000.
  2. Increase of $42,000.
  3. Increase of $18,000.
  4. Decrease of $12,000.

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