Micron's account balance on January 9, 2011, for its investment in star is $73,650. This is the investment's cost plus Micron’s equity in Star's earnings since its purchase less Microns equity in Star's cash dividends since its purchase. When an investment in equity securities is sold, the gain or loss is computed by comparing proceeds from the sale with the book value of the investment on the date of sale. If Micron sells its Star for $80,000 on January 10, 2011, it records the sale as: