Solve the matrix equation 
for the matrices A and D. 
Definitions:
Cost of Goods Sold
The direct costs attributable to the production of the goods sold in a company, including materials and labor costs.
Reported Gain
The profit reported on financial statements, reflecting the difference between the sale price of an asset and its book value.
Equity Method
An accounting technique used to record investments in other companies, recognizing income proportional to ownership.
Consolidation
The process of combining the financial statements of separate but related entities into a single set of financial statements for the group.
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