Assume that an investor has accounted for a $ 300,000 cost 5% investment in the investee using the fair method (available-for-sale designation). The following additional information is available: Now, assume that the investor acquires an additional 20% interest in the investee and concludes that it can now exert significant influence over the investee. Required a. Provide the required journal entries to account for the change from the fair value method to the equity method for the original investment