15) The summarized balance sheets of Goebel Company and Dobbs Company as of December 31,2025 are as follows: If Goebel Company acquired a 30% interest in Dobbs Company on December 31,2025 for $440,000 and during 2026, Dobbs had net income of $150,000 and paid a cash dividend of $60,000, applying the equity method would result in a debit balance in the Equity Investments (Dobbs) account at the end of 2026 of A) $485,000. B) $440,000. C) $467,000. D) $422,000