2. On January 1, Vienna Corporation purchased 40% of the outstanding common stock of the Marietta Corporation for $137,500. During the year, Marietta Corporation reported net income of $50,000 and paid cash dividends of $25,000.

The balance of the Investment in the Marietta Corporation account on the books of Vienna Corporation at year-end is:

Select one:

A. $110,000

B. $147,500

C. $135,000

D. $100,000