Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Revenue account by each of the following transactions, assuming Yi-Shryock Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Hodges Company (a) Fair Value Method b) Equity Method Investment Dividend Account Revenue Account Revenue Investment lnvestment Transaction 1. At the beginning of Year 1, Yi-Shryock bought 30% of Hodges' common stock at its book value. Total book value of all Hodges common stock was $800,000 on this date. 2. During Year 1, Hodges reported $60,000 of net income and paid $30,000 of dividends. 3. During Year 2, Hodges reported $30,000 of net income and paid $40,000 of dividends. 4. During Year 3, Hodges reported a net loss of $10,000 and paid $5,000 of dividends. 5. Indicate the Year 3 ending balance in the Investment account, and cumulative totals for Years 1, 2, and 3 for dividend revenue and investment revenue