Bista Corporation declares and distributes a cash dividend that is a result of current earnings.

Bista Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods?
Fair Value Method | Equity Method
A.           Increase | Decrease
B.            No Effect | Decrease
C.            No Effect | No Effect
D.           Decrease | No Effect

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