Change In Influence

$22$ det inv $(2400)$

$22$ divid $(5000)19619,600*$

On March $15,2022,$ an investor company owns $35\%$ of the outstanding common stock of an investee

$7.$ Xand can exercise significant influence over the investee. On March $15,2022,$ immediately preceding

$7\mathrm{.}7$ the sale of $20\%$ of the investee's outstanding common stock to an unaffiliated party, the balance of the

Equity Investment account was $$35,000.$ The investor company sold the $20\%$ interest in the investee for $$30,000.$ The investor company determined that after the sale of its $20\%$ interest it could no longer exert significant influence over the investee, that the remaining $15\%$ investment does not have a readily determinable fair value.

What is the carrying amount of the Equity Investment for these:

orderly exchange

$30,\frac{000}{20}\%=$

$157150,000$

Orderly Exchange $q,$ balance $35,000$

No Orderly Exchange

equity balance

$10$