Q$3.$ On January $1,2022,$ Azar acquired a $20\%$ interest in common stock of Anton for $$5,000.$ During the current year, Anton had a loss of $$2,600$ and declared dividends of $$250.$ The market value of Anton held by Azar on December $31,2022$ was $$9,000.$

Scenario $1$: Azar invested in Anton for short$-$term capital gains.

Scenario $2$: Azar invested in Anton for capital gain but its investment horizon is long$-$term.

Scenario $3$: Azar invested in Anton to send their affiliated person on the BOD $($i$.$e$.,$ the board of directors$)$ and made a significant influence on Anton.

For each scenario above, determine the amount that Azar would report on its balance sheet for its investment in Anton and the amount of income Azar would report for $2022$ related to its investment.