Chen Group acquired 25% of the outstanding ordinary shares of Cho Ltd. on December 31, 2019. The purchase price was 165000000 for 50000 shares. Cho declared and paid an 80 per share cash dividend on June 30 and on December 31, 2020. Cho reported net income of 73000000 for 2020. The fair value of Cho's shares was X3550 per share at December 31, 2020. At what amount is the investment reported on the statement of financial position under each of these methods at December 31, 2020? What is the effect on net income reported in 2020 under each of these methods? Fair Value Method Equity Method \ Investment amount (statement of financial position) Dividend revenue (income statement) Unrealized holding gain (income statement) Revenue from investment (income statement)