Long-term Equity Investments The annual report of The Arcadia Company discloses the following amounts on its consolidated statement of income: Year 1 Year 2 Year 3 Equity in earnings of unconsolidated affiliates $700 $830 $1,040 Further, on Arcadia's consolidated balance sheet, it reports the following amounts for its investment in its unconsolidated affiliates: Year 1 Year 2 Year 3 Investment in unconsolidated affiliates $21,000 $21,430 $21,900 Calculate the amount of cash dividends received by The Arcadia Company from its unconsolidated affiliates in Year 2 and Year 3. Year 2 $ 430 x Year 3 $ 570 Calculate the adjustment to net income that appears on Arcadia's statement of cash flow in Year 2 and Year 3 for "undistributed earnings of unconsolidated affiliates." Year 2 $ 400 x Year 3 $ 470