Please use MS Excel to compute answer. Thanks.

Arami Company purchased common stock in Ramona Company for $400,000. In the current year, Ramona Company reported net income of $50,000 and paid a dividend of $32,000. At the end of the year, the market value of the investment in Ramona Company was $410,000. A) Assume Arami Company owns 10% of the shares of Ramona Company. Arami Company considers the investment to be available-for-sale securities. Show the effects of the transactions above on the accounts of Arami Company using the balance sheet equation. B) Assume Arami Company owns 25% of the shares of Ramona Company. Show the effects of the transactions above on the accounts of Arami Company using the balance sheet equation.