When a company applies the initial value method in accounting for its investment in a subsidiary, and the subsidiary reports income in excess of dividends paid, what entry would be made to convert to full-accrual totals in a consolidation worksheet for the second year? 
Definitions:
Supervisor's Actions
Behaviors and decisions taken by a supervisor or manager in the workplace, affecting the working conditions and employee morale.
Exclusive Representation
Legal authorization for a single labor union to represent all employees in a workplace or bargaining unit in negotiations with the employer, regardless of whether all employees are union members.
Wagner Act
U.S. legislation passed in 1935 that established the legal right for workers to join unions and engage in collective bargaining.
Multiple Unions
The presence of more than one labor union within a single workplace or industry, each representing different groups of workers.
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