Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Revenue account by each of the following transactions, assuming Whispering Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Ayayai 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 0 for amounts.) on this date. 2. (a) During Year 1, Ayayai reported $56,000 of net income. (b) During Year 1, Ayayai paid $29,500 of dividends. 3. (a) During Year 2, Ayayai reported $28,000 of net income. (b) During Year 2 . (b) During Year 2, Ayayai paid $20,000 of dividends. 4. (a) During Year 3, Ayayai reported a net loss of $9,000. (b) During Year 3 , Ayayai paid $4,000 of dividends. 5. Indicate the Year 3 ending balance in $4,000 of dividends. 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. eTextbook and Media Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Revenue account by each of the following transactions, assuming Whispering Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Ayayai 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 0 for amounts.) on this date. 2. (a) During Year 1, Ayayai reported $56,000 of net income. (b) During Year 1, Ayayai paid $29,500 of dividends. 3. (a) During Year 2, Ayayai reported $28,000 of net income. (b) During Year 2 . (b) During Year 2, Ayayai paid $20,000 of dividends. 4. (a) During Year 3, Ayayai reported a net loss of $9,000. (b) During Year 3 , Ayayai paid $4,000 of dividends. 5. Indicate the Year 3 ending balance in $4,000 of dividends. 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. eTextbook and Media