Investments in equity securities

Cost Method(Adjusted Fair Value)

When Aquired

			[Dr]Investment		##,###
					[Cr]Cash	##,###

When Dividended

			[Dr]Cash		##,###
					[Cr]Dividends Income	##,###

Equity Method

When Aquired

			[Dr]Investment		##,###
					[Cr]Cash	##,###

Earnings Accrued

			[Dr]Investment		##,###
					[Cr]Income from Investment ##,###

When Dividended

			[Dr]Cash		##,###
					[Cr]Investment		##,###

Amortization

			[Dr]Income from Investment	##,###
					[Cr]Investment		##,###
			
OR

			[Dr]Investment		##,###
					[Cr]Income from Investment ##,###