Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Revenue account by each of the following transactions, assuming Marigold Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Concord Company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any answer field blank. Enter O for amounts.) (a) Fair Value Method (b) Equity Method Transaction Investment Account Dividend Revenue Investment Account Investment Re 1. At the beginning of Year 1, Marigold bought 30% of Concord's common stock at its book value. Total book value of all Concord's common stock was $870,000 on this 2. 3. (a) During Year 1, Concord reported $70,000 of net income. (b) During Year 1, Concord paid $30,000 of dividends. (a) During Year 2, Concord reported $35,000 of net income. (b) During Year 2 Concord paid $22,000 of dividends. C 4. (a) During Year 3, Concord reported at net loss of $11,000. (b) During Year 3, Concord paid $4,500 of dividends. 5. Indicate the Year 3 ending balance in the Investment account, and cumulative totals for Years 1,2, and 3 for dividend