Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Income account by each of the following transactions, assuming Carla Vista Company uses $($a$)$ the fair value method and $($b$)$ the equity method for accounting for its investments in Sandhill Company. $($Enter negative amounts using either a negative sign preceding the number eg$,-45$ or parentheses es$,(45).$ Do not leave any answer field blank. Enter O for amounts.$)$