On 1/1/2013, Company A acquired 30% of the outstanding commun stock of Company B, for $100,000 cash. Company A new bas the ability to exercise significant influence with the 30% of ouembip O acquisition date, Company B reports Total Assets at $300,000 und Total Liabilities at $50,000. Any excess of the cost over book value was attributed to a building that bas a remaining usefa life of 5 years Company reports income of $30,000 and dividends of $10,000 for year 2015, the income is $40,000 and dividends are $20,000 for year 2014. Pissent clear neps to compute the balance of A's I tus of 12/31/2014