Can you please explain the math behind all the numbers shown in this chart

To illustrate, assume that Big Company owns a 20 percent interest in Little Company purchased on January 1, 2017, for $210,000. Little then reports net income of $200,000, $300,000, and $400,000, respectively, in the next three years while declaring dividends of $50,000, $100,000, and $200,000. The fair values of Big's investment in Little, as determined by market prices, were $245,000, $282,000, and $325,000 at the end of 2017, 2018, and 2019, respectively EXHIBIT 1.1 Comparison of Fair-Value Method (ASC 321) and Equity Method (ASC 323) Accounting by Big Company When Influence Is Not Significant (fair-value method) Accounting by Big Company When Influence Is Significant (equity method) Dividends Declared by Little Company $ 50,000 100,000 200,000 Income of Little Company Dividend Income Fair-Value Change to Carrying Amount of Investment Equity in Investee Income* Carrying Amount of Investment Year Income 2017 $200,000 2018 2019 $10,000 20,000 40,000 $70000 $35,000 37,000 43,000 $115,000 245,00040,00o 60,000 80,000 $180,000 $240,000 280,000 320,000 300,000 400,000 282,000 325,000 Total income recognized