Assume an investee has the following financial statement information for the three years ending December 31, 2013: Review of pre-consolidation equity method (controlling investment in affiliate, fair value differs from book value) December 31, 2013? Review of pre-consolidation equity method (controlling investment in affiliate, fair value differs from book value) December 31, 2013? $112,500 $137,500 $210,000 $235,000