29. On January 1,2021, Comal Corporation purchased 22% of the outstanding voting common stock of coleman company for $300,700. The book value of the acquired share was $276,00. The excess of cost over book value is attributable to an intangible asset on coleman's book that was undervalued and had a remaining useful life to five years. For the year ended December 31, 2021, Coleman reported net income of $125,800 and paid cash dividends of $25,800. What is the carrying value of Comal's investment in Coleman at December 31, 2021? A. $300,700 B. $295,024 $317,760 $322,700