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Small Company reported 207 net income of $49,000 and paid dividends of $6,000 during the year. Mock Corporation acquired 20 percent of Small's shares on January 1,20X7, for $109,000. At December 31, 20X7, Mock determined the fair value of the shares of Small to be $123,000. Mock reported operating income of $81,000 for 207. Required: Compute Mock's net income for 207 assuming it a. Carries the investment in Small at fair value. b. Uses the equity method of accounting for its investment in Small