Darlene Inc. purchased 23,600 common shares (20%) of Carlyle Ltd. on January 1 , Year 4 , for $306,800. It did not have significant influence over Carlyle. It elected to classify the investment as fair value through OCI. On September 30 , Year 5 , Darlene obtained significant influence when there was a restructuring of the Board of Directors. Accordingly, Darlene adopted the equity method on prospective basis. Additional information on Carlyle for the two years ending December 31 , Year 5 , is as follows: On January 1, Year 6, Darlene sold its investment in Carlyle for $354,000. Required: (a) Calculate the balance in the investment account at the end of each period. (Omit $ sign in your response.)