When a Company Applies the Partial Equity Method in Accounting

When a company applies the partial equity method in accounting for its investment in a subsidiary and the subsidiary's equipment has a fair value greater than its book value,what consolidation worksheet entry is made in a year subsequent to the initial acquisition of the subsidiary? $\begin{array}{|l|c|}\hline \text { A) } & \text { Retained earnings } \\\hline & \text { Investment in subsidiary } \\\hline \text { B) } & \text { Investment in subsidiary } \\\hline & \text { Retained earnings } \\\hline \text { C) } & \text { Investment in subsidiary } \\\hline & \text { Equity in subsidiary's income } \\\hline \text { D) } & \text { Equity in subsidiary's income } \\\hline & \text { Investment in subsidiary } \\\hline \text { E) } & \text { Retained earnings } \\\hline & \text { Additional paid-in capital } \\\hline\end{array}$

A) A above
B) B above
C) C above
D) D above
E) E above