On January 1. 2021, Craneindustries acquired a 20K interest in Cullumber Corporation through the purchase of 10000 shares of Cullumber Corporation common stork for $510000. During 2021, Cullumber Corp, paid $120000 in dividends and reported a net loss of $181000. Crane is able to exert significant influence on Cullumber. However, Crane mistakenly records these transactions using the cost method rather than the equity method of accounting. Which of the following would show the correct presentation for Crane's investment using the equity method? Account:levestment:(loss)Netefarnings 5473400 (\$7240) $181000 (\$36200) 5449800 (\$36200) $473800 (\$36200)