Amini-calculator company saw its sales decrease over the last year and decided to launch a new marketing mix strategy to boost awareness and sales. one of the company’s implemented tactics was to sell its mini-calculators through amazon. it spent $5,000 to add new colors to their product offerings and $5,000 launching a video ad campaign. after tracking its online sales metrics, it saw a leap in sales of $20,000 in three months. what is this company's roi on their marketing efforts?

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?