Which of the Following Is the Correct Matching Concerning the Appropriate

Short Answer

Which of the following is the correct matching concerning the appropriate accounting for long-term stock investments? $\begin{array}{llcc} \underline{ \text {\( \% \) of Investor Ownership }} & \underline{ \text { Accounting Guidelines }} \\\end{array}$
A) $\begin{array}{ll}\text { Less than } 20 \% &&&&& \text { Cost method } \\\end{array}$
B) $\begin{array}{ll}\text { Between } 20 \%-50 \% && \text { Cost method } \\\end{array}$
C) $\begin{array}{ll}\text { More than } 50 \% &&&& \text { Cost or equity method } \\\end{array}$
D) $\begin{array}{ll}\text { Between } 20 \%-50 \% && \text { Consolidated financial statements }\end{array}$