H55 Corporation acquired 25% of the common shares of Sharp Inc. on January 1,2022 , by paying $1,496,000 for 52,800 shares. Both companies are publicly-traded companies. Sharp declared and paid a $0.50 per share cash dividend on June 30 and again on December 31, 2022. Sharp reported net income of $704,000 for the year. At December 31, the fair value of the Sharp shares was $29 per share. The board of directors of H55 Corporation is confused about the differences between the financial statement presentation of the fair value through profit or loss model and equity method. Show in tabular form the account balances under each method at December 31,2022