In general, the irt is comprised of a team with individuals that have different specialties; one such individual is the who offers analytical skills and risk management. this specialist has focused forensic skills necessary for the collection and analysis of evidence. in general, the irt is comprised of a team with individuals that have different specialties; one such individual is the who offers analytical skills and risk management. this specialist has focused forensic skills necessary for the collection and analysis of evidence.

On january 2, well co. purchased 10% of rea, inc.’s outstanding common shares for $400,000, which equaled the carrying amount and the fair value of the interest purchased in rea’s net assets. well did not elect the fair value option. because well is the largest single shareholder in rea, and well’s officers are a majority on rea’s board of directors, well exercises significant influence over rea. rea reported net income of $500,000 for the year and paid dividends of $150,000. in its december 31 balance sheet, what amount should well report as investment in rea?