In which of the following cases is the relationship between entities not implemented by foreign keys?

Under the equity method, the investor ________

A) must debit the Long-term Investments account when a dividend is received B) must record its share of the investee's net income C) must use the LIFO method for tax purposes D) debits the Revenue from Investments when the investee reports income

The same formalities used in preparing the original will must be followed in preparing the codicil

Indicate whether the statement is true or false.