When a company applies the initial method in accounting for its investment in a subsidiary and the subsidiary reports income in excess of dividends paid, what entry would be made for a consolidation worksheet? 
Definitions:
IBM PCs
A reference to the series of personal computers released by IBM starting in 1981, which set the standard for PC architecture.
1980
A year marked by significant events, both culturally and historically, including the eruption of Mount St. Helens and the release of the video game Pac-Man.
Bell Telephone Laboratories
A historical and influential research and scientific development company responsible for notable technological innovations.
Vacuum Tube
An electronic device that controls electric current flow through a vacuum in a sealed container, used in various applications before the advent of semiconductor devices.
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