뒤로On January 3, Johnson Corp acquired 35% of the outstanding common stock of Small Company for \$350,000. For the year ended December 31, Small Company reported net income of \$150,000 and paid cash dividends of \$70,000 on its common stock. At December 31, the carrying value of Johnson Corp's investment in Small Company under the equity method is:
On January 4, The Jones Company purchased 35,000 out of the 87,500 outstanding shares of Miller Company for \$400,000. During the year, the Miller Company reported net income of \$240,000 and paid cash dividends of \$60,000, while the Jones Company reported net income of \$450,000 and paid cash dividends of \$80,000. What is the carrying value of Jones Company's investment in Miller Company at the end of the year under the equity method?
GT Company owns 9,000 of the 48,000 shares of outstanding common stock of Bell Company. GT Company should account for this investment using the: