On December $31,2019,$ Akron, Inc., purchased $5$ percent of Zip Company's common shares on the open maket in eiciarche for $$16,000.$ On December $31,2020,$ Akron, Inc., acquires an additional $25$ percent of Zip Companys outstanding commen stociter $$95,000.$

During the next two years, the following information is available for Zip Company.

$\backslash$table$[[,$Income,$\backslash$table$[[$Dividends$],[$Declared$]],\backslash$table$[[$Common Stock$],[$Fair Value$],[(\frac{12}{31})$