On January 1, Year 4, Hidden Company acquired 25,000 ordinary shares of Jovano Company for $144,000 when the shareholders equity of Jovano was as follows:

Ordinary shares (100,000 no par value shares issued and outstanding)	$	200,000
Retained earnings		327,000
	$	527,000

In addition, Hidden purchased 20,000 shares in Jovano for $122,280 on January 1, Year 5, and 10,000 shares in Jovano for $63,360 on January 1, Year 6.

The following are the statements of retained earnings for Jovano from Year 4 to Year 6:

	Year 4			Year 5			Year 6
Retained earnings, beginning of year	$	327,000		$	360,000		$	394,000
Profit		53,000			55,000			59,000
Dividends		(20,000	)		(21,000	)		(22,000	)
Retained earnings, end of year	$	360,000		$	394,000		$	431,000

Additional Information

• Jovanos ordinary shares are publicly traded. The market value of the shares at the close on December 31 of one year was the same as the market value on January 1 of the next year.
• Any acquisition differential is allocated to customer lists with a useful life of three years on each of the three acquisition dates. Neither company has any customer lists recorded on their separate entity records.
• There were no unrealized profits from intercompany transactions since the date of acquisition.

Calculate the balance in Hiddens investment in Jovano account at the end of Year 4, 5, and 6 under the (Round intermediate calculations and final answers to nearest dollar amount. Omit $ sign in your response.)

(i) Cost method

(ii) Equity method