Which of the following is the journal entry to record the amortization of the differential on the investor's books when the equity method is applied?
a) Debit Investment in Investee; Credit Amortization Expense
b) Debit Amortization Expense; Credit Investment in Investee
c) Debit Retained Earnings; Credit Investment in Investee
d) Debit Investment in Investee; Credit Retained Earnings
