On January 2,2017,Black Corporation Paid $350,000 to Purchase 30% of the Outstanding

On January 2,2017,Black Corporation paid $350,000 to purchase 30% of the outstanding voting shares of White Corporation.The equity method is used to account for the investment because Black exercises significant influence over White.The following data relate to this investment:
2017
• $20,000 in White Corporation dividends were received by Black Corporation.
• $290,000 of income was reported by White Corporation.
• Current market value of White Corporation investment at the end of the year was $365,000.
2018
• $30,000 in White Corporation dividends were received by Black Corporation.
• $320,000 of income was reported by White Corporation.
• Current market value of White Corporation investment at the end of the year was $430,000.
2019
• The investment was sold on January 3,2019,for $430,000.
a_What was the balance in the investment account at the end of 2017 and 2018?
b_What entry was made to record the sale of the investment on January 3,2019?