aughn Incorporated acquired all of the outstanding common stock of Roberts Company on

January $1,2023,$ for $$276,000.$ Annual amortization of $$21,000$ resulted from this

acquisition. Vaughn reported net income of $$80,000$ in $2023$ and $$60,000$ in $2024$ and paid

$$24,000$ in dividends each year. Roberts reported net income of $$50,000$ in $2023$ and $$57,000$

in $2024$ and paid $$12,000$ in dividends each year. What is the Investment in Roberts

Company balance on Vaughn's books as of December $31,2024,$ if the equity method has

been applied?

A$)$ $$317,000$

B$)$ $$326,000$

C$)$ $$341,000$

D$)$ $$368,000$

E$)$ $$383,00$