$$15,950.$ On December $31,2020,$ Akron, Inc., acquires an additional $25$ percent of Zip Company's outstanding common stock for $$97,500.$

During the next two years, the following information is available for Zip Company:

$\backslash$table$[[,$Income,$\backslash$table$[[$Dividends$],[$Declared$]],\backslash$table$[[$Common Stock$],[$Fair Value$],[(\frac{12}{31})$