Ulga Al-Watan Corporation paid $140,000 for a 70% interest in Al Sabeel Inc. on January 1, 2014, when Al-Sabeel had Capital Stock of $50,000 and Retained Earnings of $100,000. Fair values of identifiable net assets were the same as recorded book values. During 2014 Al-Sabeel had income of $40,000, declared dividends of $15,000, and paid $10,000 of dividends On December 31, 2014, the consolidated financial statements will show Investment in Al-Sabeel account of $170,000 AO Consolidated dividends receivable of $5,000 B O Investment in Al-Sabeel account of $165,000 0 Consolidated goodwill of $50,000 p