On 2017-02-01, P purchased 27% of the outstanding shares of TORT common stock for $65,195 . P accounted for the investment using the equity method . On 2017-07-15, P received a cash dividend of $9,779.25 from TORT On 2017-12-31, TORT reported net income of $43,463.33. Record P's share. . For the year ending 2017-12-31 indicate effects on statements. If there is no effect for an account, put O as the amount. Comprehensive Income Statement NET INCOME Unrealized gain (loss) on available for sale securities TOTAL COMPREHENSIVE INCOME Balance Sheet Cash Marketable securities Equity method investments TOTAL ASSETS Retained earnings Accumulated other comprehensive income TOTAL SHAREHOLDERS' EQUITY Effect Effect