Fill in the dollar changes caused in the Investment account and Dividend Revenue or Investment Revenue account by each of the following transactions, assuming Kingbird Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Blue Company. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45). Do not leave any answer field blank. Enter O for amounts.) (b) During Year 1, Blue paid $30,000 of dividends. (a) During Year 2, Blue reported $26,000 of net income. (b) During Year 2, Blue paid $20,500 of dividends. (a) During Year 3, Blue reported a net loss of $8,000. (b) During Year 3, Blue paid $4,300 of dividends. Indicate the Year 3 ending balance in