The summarized balance sheets of Goebel Company and Dobbs Company as of December 31, 2021 are as follows:

Goebel Company

Balance Sheet

December 31, 2021

Assets $2,400,000

Liabilities $ 300,000

Capital stock 1,200,000

Retained earnings 900,000

Total equities $2,400,000

Dobbs Company

Balance Sheet

December 31, 2021

Assets $1,800,000

Liabilities $410,000

Capital stock 1,150,000

Retained earnings 240,000

Total equities $1,800,000

1)If Goebel Company acquired a 20% interest in Dobbs Company on December 31, 2021 for $350,000 and the fair value method of accounting for the investment were used, the amount of the debit to Equity Investments (Dobbs) would have been

2) If Goebel Company acquired a 30% interest in Dobbs Company on December 31, 2021 for $430,000 and the equity method of accounting for the investment were used, the amount of the debit to Equity Investments (Dobbs) would have been

3) If Goebel Company acquired a 20% interest in Dobbs Company on December 31, 2021 for $290,000 and during 2022 Dobbs Company had net income of $150,000 and paid a cash dividend of $60,000, applying the fair value method would give a debit balance in the Equity Investments (Dobbs) account at the end of 2022 of

4) If Goebel Company acquired a 30% interest in Dobbs Company on December 31, 2021 for $440,000 and during 2022 Dobbs Company had net income of $150,000 and paid a cash dividend of $60,000, applying the equity method would give a debit balance in the Equity Investments (Dobbs) account at the end of 2022 of