SMITH HAS THE FOLLOWING DATA REGARDING AN INVESTMENT: 630,000 18% SHARES PURCHASED AT 1/01/18 OWNERSHIP PERCENTAGE IN INVESTEE PURCHASE PRICE 2018 INVESTEE NET INCOME 2018 DIVIDEND/SHARE (1 TIME DIVIDEND) FMV/SHARE AT 12/31/2018 SALES PRICE/SHARE AT 01/15/2019 413,050 397,500 0.10 1.32 1.57 REQUIRED: WHAT IS THE BOOK VALUE AMOUNT OF THE INVESTMENT AT 12/31/2018 ASSUMING INVESTMENT ACCOUNTED FOR UNDER THE EQUITY METHOD? REQUIRED: WHAT IS THE GAIN OR LOSS ON SALE UNDER THE EQUITY METHOD? (PLEASE INSERT GAIN AS A POSITIVE NUMBER OR LOSS AS A NEGATIVE NUMBER)