None of the above .do 18 Sag corporation is a 90 percent-owned of pan corporation at January 1, 2012. The pan's investment balance on that date at the beginning of the period 280,000, during 2012, Sag reports income of 60000, and it pays dividends of 20,000. If pan sells a 10 percent interest in sag on January 1,2012 for 50,000. The amount charged to investment in sag account equal: 40,000 50,000.b 45,000.co 32,000 .do