Problem 12-4A (Part Level Submission) Heidebrecht Design acquired 30% of the outstanding common stock of Quayle Company on January 1, 2015, by paying $822,700 for the 43,300 shares. Quayle declared and paid $0.40 per share cash dividends on March 15, June 15, September 15, and December 15, 2015 Quayle reported net income of $311,200 for the year. At December 31, 2015, the market price of Quayle common stock was $26 per share. wdy Indicate the balance sheet and income statement account balances at December 31, 2015, under each method of accounting. Cost Method Equity Method Stock Investments Unrealized gain-equity Dividend revenue Revenue from stock investments 93360 SHOW LIST OF ACCOUNTS