Assessing Impact of Dividends under FV-NI vs. Equity Methods Clark Inc. purchased 10% of the 10,000 shares of common stock in Nashville Inc. for $32,000 in January. Also, Shay Inc. purchased 35% of the 10,000 shares of common stock in Nashville Inc. for $112,000 in January. In December, Nashville Inc. declared and paid a dividend of $0.80 per share on its outstanding shares of common stock. For each investor, determine the dividend amount received, and its related impact on the Investment and Dividend Revenue accounts. Assume that Shay Inc. (but not Clark Inc.) has significant influence over Nashville Inc. Note: Use a negative sign to indicate a decrease