Alpha Company acquired 20% of the voting stock of Beta Company for €80 million cash. In year 1, Beta had a net income of €40 million and paid cash dividends of €20 million. At the end of the year, the total market value of Beta was €480 million. Prepare a tabulation that compares the equity method and the market-value method of accounting for Alpha’s investment in Beta. Show the effects on the balance sheet equation under each method. What is the year-end balance in the Investment in Beta account under the equity method? Under the market-value method? What difference in accounting would there be if the investment were a trading security instead of an available-for-sale security?