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owns 25% of Lauer Company. For the current year, Lauer reports BE16 3 net irncome of equity 180,000 and declares and pays a $50,000 cash

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owns 25% of Lauer Company. For the current year, Lauer reports BE16 3 net irncome of equity 180,000 and declares and pays a $50,000 cash dividend. Record Noler's squi mal r's net income and the receipt of dividends from Lauer Record trn in Laue LO 7 diny securities of Munoz, Company at December 31 0i

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