Heidebrecht Design acquired 25\%, of the outstanding common stock of Carla Vista Company on January...

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Heidebrecht Design acquired 25\%, of the outstanding common stock of Carla Vista Company on January 1, 2022, by paying $956,000 for the 47,800 shares. Carla Vista declared and paid \$0,40 per share cash dividends on March 15, June 15, September 15 , and December 15,2022. Carta Vista reported net income of \$326,500 for the year. At December 31, 2022, the market price or Carla Vista common stock was $26 per share. Indicate the balance sheet and income statement account balances at December 31, 2022, under each method of accounting

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