Banister Corporation purchased 45,000 shares of Green Company for $32 each on 2/3/23. This investment represented 35% of the outstanding common stock of Green, giving Bannister significant influence over Green. Banister intends to hold the investment for more than a year. On 10/1/23, Banister received dividends of $1.50 per share. Green's net income for 2023 was $450,000, and the market value of Green stock at 12/31/23 was $35 per share. Make all journal entries required by Banister in 2023. What amount did Banister report for the investment at 12/31/23?