三、Tresh Company purchased 42,000 shares of common stock of Mann Corporation   as a long-term investment for $1,000,000. During Ihe year, Mann Corporation paid   dividends of $80,000. On December 31，Mann Corporation reported net income of 200,000 ， the fair value of Mann common stock were 1,006,600. Instructions 
(b)Repeat requirement (a) above except assume that the 42,000 shares represent a 20% interest in Mann Corporation. (Obtained significant influence)