Taisha operates equipment to transfer oil from one container to another. Her job title is best described as . Spencer manages the flow of electricity through substations and distribution lines. His job title is best described as . Mariko maintains cables and supporting structures for transmitting electricity. Her job title is best described as . Fred operates equipment to transfer hydrogen through pipelines. His job title is best described as .

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?