Equity method of accounting for investment

Question

Problem:

Assume that P uses the equity method of accounting for its investment in S. Solve for the unknown in each of the following independent cases.
 
                                           CASE A    CASE B    CASE C
P's ownership of S                     A            30%        405
investment in S - beg. of year $100           B           $130
investment in S - end of year    105          128           C
S's income (loss)                     100            90           40
S's dividends paid                     80            30            20