On January $1,2012,$ Paque Corporation purchased $90\%$ of Segal Company$$s stock for $$810,000.$ During the next five years, Segal had the following income and dividends paid:

Year Income Dividends

$2012$ $$10,000$ $$0$

$2013$ $$10,000$ $$0$

$2014$ $$5,000$ $$0$

$2015$ $$5,000$ $$0$

$2016$ $$71,250$ $$60,000$

Prepare the journal entries made under both methods and then compute the ending balance in the "investment" account under both methods.