On July 1, 2009, Dynamic Corp. purchased for cash 40% of the outstanding capital stock of Cart Company. Dynamic has a fiscal year end of Oct 31st and Cart has a fiscal year end of March 31st. On October 31st, it has not yet been determined by Dynamic conclusively whether it has the ability to significantly influence Cart's business operation. Cart Company's stock is actively traded on the NASDAQ exchange reported its net income for the period ended October 31stto Dynamic. Cart also paid cash dividends on September 15th and December 15th to Dynamic and its other stockholders. How should Dynamic report the above facts on its October 31, 2009 financial statements and why?