On January $1,2023,$ Holiday Resorts Ltd$.$ purchased $30\%$ of Chapman Ltd$.\text{'}$s outstanding common shares. The balance in Holiday Ltd$.\text{'}$s Investment in Associate$-$Chapman Ltd$.$ account was $$495,000$ as of December $31,2024.$ The following information is available for years $2023$ and $2024$ for Chapman Ltd$.$:

$10$ points

$\backslash$table$[[,$Pividends,$],[$Profit$,\backslash$table$[[$Paid$]],],[2023,$$$390,000,$$$156,000$