Mint Ltd. owns 35% of Forest Corp., and has significant influence over Forest. During the calendar year 2021, Forest reported net income of $ 300,000 and paid dividends of $30,000. Mint mistakenly recorded these transactions using the cost method rather than the equity method of accounting. What effect would this have on Mint's investment account, net income, and retained earnings, respectively? understate, overstate, overstate overstate, understate, understate understate, understate, understate overstate, overstate, overstate