21. CR Inc. purchased 35% of the voting stock of Barton Company for $80,000 (1,000 shares at $80 per share) on January 1. During the year, Barton Company earned $50,000 net income and paid $15,000 in dividends. On December 31st the Barton Company stock was selling in the market at $90 per share. At the end of the year, CR Inc.'s account Long-term investment in Barton Company should have a balance of: A) $60,000 B) $115,000 C) $90,000 D) $92,250 E) None of the above