Dan Aykroyd Corp. was a 30% owner of Steve Martin Company, holding 210,000 shares of Martins common stock on December 31, 2012. The investment account had the following entries.

Investment in Sabrina
1/1/13 Cost		$3,180,000	12/6/13 Dividend received		$150,000
12/31/13 Share of income		390,000	12/5/13 Dividend received		200,000
12/31/13 Share of income		510,000

On January 2, 2014, Dan Aykroyd sold 126,000 shares of martin for $3,440,000, thereby losing its significant influence. During the year 2014, martin experienced the following results of operations and paid the following dividends to Dan Aykroyd.

		Sabrina Income (Loss)		Dividends Paid to Dan Aykroyd
2014		$350,000		$50,400

At December 31, 2014, the fair value of Martin shares held by Dan Aykroyd is $1,570,000. This is the first reporting date since the January 2 sale of Sabrina shares. (a) What effect does the January 2, 2014, transaction have upon Dan Aykroyds accounting treatment for its investment in Martin?