estees operations and decision making. On January $1,2021,$ the balance in the Investment in Lindman account is $$382,000.$ Amortization of excess fair value associated with the $30\%$ ownership is $$10,500$ per year. In $2021,$ Lindman earns an income of $$156,000$ and declares cash dividends of $$39,000.$ Previously, in $2020,$ Lindman had sold inventory costing $$54,600$ to Matthew for $$78,000.$ Matthew consumed all but $20$ percent of this merchandise during $2020$ and used the rest during $2021.$ Lindman sold additional inventory costing $$59,400$ to Matthew for $$90,000$ in $2021.$ Matthew did not consume $40$ percent of these $2021$ purchases from Lindman until $2022.$