Which of the following is a positive​ statement? A. The price of drugs in the United States is too high. B. Because many adults cannot afford to go to​ college, tax credits for tuition should be introduced. C. When a country imports more than it​ exports, its balance of trade is negative. D. The president of the United States ought to be elected by a direct vote of the American people rather than the Electoral College. E. It only makes sense to offer financial aid for students who cannot pay some of their tuition.

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?