Problem 5: Equity and Fair value for Equity Security Investments At the beginning of 2021, HomeComing bought 25% of Alumni's common stock at its book value. Total book value of all Alumni's common stock was $250,000 on this date. During 2021, Alumni reported $60,000 of net income and paid $15,000 of dividends. The fair value of Alumni at year end was $310,000 During 2022, Alumni reported a net loss of $15,000 and paid $10000 of dividends. The fair value of Alumni at year end was $290,000 Indicate the requested balances. Instructions: Fill in the dollar changes caused by the Investment assuming HomeComing Company uses (a) the fair value method and (b) the equity method for accounting for its investments in Alumni Company.