Fred owns 25% of Eaton and at January 1, 2013 has a balance in its investment account of $40,000. In 2013 Eaton reports a net loss of $200,000. a. What is balance of Fred's Investment in Eaton at December 31, 2013 O b. How much will Eaton need to earn in 2014 before Fred can return to using the 5, equity method Regency owns 5% of Marriott. On October 1, 2012 Regency acquires an additional 25% of Marriott bringing its ownership percentage up to 30%. From January 1 - September 30, 2012 Marriott earns $100,000. From October 1, December 31 2012 Marriott earns $40,000. What is the total income reported by Regency in 2012. 6