The DEML Corporation reported the following transactions: Jan.1, 2018 Purchased 35% of the common shares of Utilities Board Corporation for $700,000 cash and obtained significant influence over the operations of Utilities Board Sept. 30, 2018 Corporation. Received a $42,000 cash dividend from Utilities Board Dec. 31, 2018 Utilities Board Corporation reported net income of $150,000 for the year ended December 31, 2018. Jan. 8, 2019 D EML sold 50% of its Utilities Board shares for $400,000 cash. What is the effect of the above investment-related transactions on DEML's 2018 Income Statement? O Investment Income increased by $52,500. No effect. Dividend Income increased by $42,000. Dividend Income increased by $42,000 and Investment Income increased by $52,500