problem $3-2($LO $2)$ Simple equity method adjustments, consolidated worksheet. On January $1,2015,$ Paro Company purchases $80\%$ of the common stock of Solar Company for $$320,000.$ Solar has common stock, other paid$-$in capital in excess of par, and retained earnings of $$50,000,$$$100,000,$ and $$150,000,$ respectively. Net income and dividends for two years for Solar are as follows:

$\backslash$table$[[,2015,2016],[$Net income,$$60,000,$$$90,000$