Harold Company paid $ 280.000 which represented 35% share of Viserys Companys capital on January 1, 2013. At the end of 2013 Viserys Co. reported a net income of $ 90.000, and on March 31, 2014 Viserys declared and paid a total dividend of $ 20.000. At the end of 2014 Viserys Co. reported a net loss of $ 40.000. Harold co. uses Equity method to report its investment in Viserys Co. Make the necessary accounting for the years 2013 and 2014