Which of the following is an example of a positive, as opposed to normative, statement?  a. inflation is more harmful to the economy than unemployment is.  b. if welfare payments increase, the world will be a better place.  c. prices rise when the government prints too much money.  d. when public policies are evaluated, the benefits to the economy of improved equality should be considered more important than the costs of reduced efficiency.

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?