Over a 4 year period the Black Corp. purchased 100 % of the outstanding voting shares of White Co. The acquisition was made in a series of steps as follows: Date % Purchase Price January 1, Year 1 5% 5,000 January 1, Year 2 10% 12,000 January 1, Year 3 10% 15,000 January 1, Year 4 75% 200,000 Total 100% 232,000 Any excess of the purchase price over the net book value of the assets was attributed to goodwill The acquisition in Year 3 allowed Black to have significant influence over the operating policies of White The acquisition in Year 4 gave Black control over White Operating results, dividends paid and fair value of White for the 4 years were as follows : Net Dividend Income Paid Fair Value January 1. Year 1 100.000 Year 1 25,000 15,000 120,000 Year 2 30 000 15.000 150.000 Year 3 40,000 20.000 170,000 Year 4 50,000 25,000 250,000 For each of the 4 years compute the amount of income that will be recorded on Black's books related to it's Investment in White Co. AND compute the balance in the "Investment in White Co." account on Black's books at December 31 of each year. ***Use Table Function