Porter Corporation purchased $80\%$ of the common stock of Salem Company for $$850,000$ on January $1,2013.$ During the next three years, Salem had the following income and Dividends paid:

Year Income Dividends

$2013$ $$100,000$ $$25,000$

$2014$ $$110,000$ $$35,000$

$2015$ $$170,000$ $$60,000$

Prepare the journal entries made under both methods and then compute the ending balance in the "investment" account under both methods.