evan company reportd net income of 140000each year and declares an annual cash dividend of 50000. the company holds net asset of 12000000 on january 1, year 1. on that date Shalina purchases 40% percent of the outstanding stock for 600,000 which gives it the ability to significantly influence Evan. at the purchase date, the excess of shalina's cost over its proportionate share of Evan's book value was assigned to goodwill. on decemeber 31. year 3, what is the investment