Assume that on December 31, 2014, Hassen Cos Investment in Sultan account has a balance of $510,000. Also, assume that Hassens 80% interest in Salt has a fair value of $750,000. On January 1, 2015, Hassen sells half (remaining 40%) of Sultans shares for $200,000. 4 Marks Required: Find the value of remaining investment and the gain on sale for Hassen Co. (Show your calculation) Prepare the appropriate journal entry of the sale gain and deduction of the investment for Hassen Co