Picture Company purchased 40% of Stuffy Corporation on January 1, 2011 for $150,000. Stuffy Corporation's balance sheet at the time of acquisition was as follows: During 2011, Stuffy Corporation reported net income of $30,000 and paid dividends of $9,000. The fair values of Stuffy's assets and liabilities were equal to their book values at the date of acquisition, with the exception of Building and Equipment, which had a fair value of $35,000 above book value. All buildings and equipment had a remaining useful life of five years at the time of the acquisition. The amount attributed to goodwill as a result of the acquisition is not impaired. Prepare the investment-related entries on Picture's books for 2011 under the complete equity method. What amount of investment income will Picture record during 2011 under the complete equity method? Prepare the investment-related entries on Picture's books for 2011 under the cost method. What amount of dividend income will Picture record during 2011 under the cost method? What will be the balance in the investment account on December 31, 2011 under the cost and complete equity method of accounting