https://www.google.com/search?q=Item2 Item 2 At the beginning of the year%2C Goldman Company purchased 12%2C000 of the 40%2C000 shares of common stock of Buchanan Corporation at %2440 per share as a long-term investment. Goldman can exercise significant influence over Buchanan and properly records the investment using the equity method. The records of Buchanan Corporation showed the following by the end of the year%3A Net income %24520%2C000 Dividends paid %24220%2C000 Market price per share %24 38