Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Revenue account by each of the following transactions, assuming Windsor Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Cheyenne 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 1. At the beginning 2. 3. of Year 1, Windsor bought 30% of Cheyenne's common stock at its book value. Total book value of all Cheyenne's common stock was $720,000 on this date. (a) During Year 1, Cheyenne reported $60,000 of net income. (b) During Year 1, Cheyenne paid $31,000 of dividends. (a) During Year 2, Cheyenne reported $30,000 of net income. (b) During Year 2, Cheyenne paid