Ajax Beverages holds 40% of the stock of Bubbly Bottler, acquired at a cost equal to 40% of Bubbly's book value at the time of purchase.This is a significant influence investment.At the start of 2021, Ajax reports the investment at a balance of $100,000.In 2021, Bubbly reports net income of $1,000 and $50 in other comprehensive income.Bubbly pays no dividends in 2021.The market value of Ajax's investment in Bubbly stock increases by $500 during 2021.