Accounting for stock investments

Lawry Lighting pays $$410,000$ to acquire $45\%$ of Jester Corp's common stock. For $2020.$ Jester reports net income of $$350,000,$

$$157,500$ of which is Lawry's share of the income. Jester also declares and pays a $$60,000$ dividend, $$27,000$ of which is paid to

Lawry. By how much does Lawry's Stock Investments account increase during the year?

$$184,500$

$$101,475$

$$130,500$

$$157,500$