Fill in the dollar changes [amount ofincrease or decrease) caused in the Investment account and Dividend Revenue or Investment Income {Revenue} acoount by each of the following transactions, assuming the Sun Company uses {a} the fair value method and (b) the equity method for accounting for its investment in the Moon Company. {a}Fair Value method {b} Equity Method Investment Dividend Investment Dividend Account Revenue Account Revenue Transaction 1} At the beginning of Year 1, Sun Bought 30% of Moon's common stock at its book value , $1,500,000. 2} During Year 1, Moon reported $80,000 of net income and paid $40,000 of dividends.l 3} During Year 2, Moon reported $30,000 of net income and paid $40,000 of dividends. 4} During Year 3, Moon reported a net loss of $20,000 and paid $8,000 of dividends. 5} Indicate the Year 3 ending balances in the Investment account and cumulative totals for Year 1, 2. and 3 for dividend revenue and investment income (revenue)