Gerken Company concluded at the beginning of 2013 that the company's ownership interest in DillCo had increased to the point that it became suitable to begin using the equity method to account for investment. The balance in investment account is $50,000 at the time of change, and accountants working with company records evaluated that the balance would have been $75,000 if account had been adjusted for investee net income and dividends as agreed by the equity method. After implementing the change to equity method, if financial statements were prepared