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On 2017-02-01, P purchased 27% of the outstanding shares of TORT common stock for $65,195 P accounted for the investment using the equity method On 2017-07-15, P received a cash dividend of $9,779.25 from TORT On 2017-12-31, TORT reported net income of $43,463.33. Record P's share. For the year ending 2017-12-31 indicate effects on statements. If there is no effect for an account, put 0 as the amount. Income Statement Effect Other income (loss) Equity income (loss) Unrealized gain (loss) Realized gain (loss) NET INCOME