On December $31,2022,$ Akron, Incorporated, purchased $5$ percent of Zip Company's common shares on the open market in exchange for $$15,800.$ On December $31,2023,$ Akron, Incorporated, acquires an additional $25$ percent of Zip Company's outstanding common stock for $$95,000.$

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

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