on dec. 31, 2019 akron purchased 5% of zip common shares on the open market in exchange for $15650. On Dec. 21, 2020, akron acquired an additional 25% of zip outstanding common stock for $93500. Income. Dividends Declared. Common Stock Fair Value 12/31 2010 $313000

2020 $70000 $7000 $374000

2021 $90000. $15100 $476000

As of Dec. 21 2020, zip reports a net book value $294000. Akron attributed any excess of its 30% shareof Zip fair over book value to its share of zip's franchise agreements. Franchise agreement remaining 10 years on Dec 31,2020. what amount of equity income should Akron report 2021? on Akron's Dec. 31, 2021 balance sheet, what amount is reported for the investment in zip account?