Bassett Inc. acquired all of the outstanding common stock of Brinkman Corp. on January 1, 2019, for $422,000. Equipment with a ten-year life was undervalued on Brinkmans financial records by $48,000. Brinkman also owned an unrecorded customer list with an assessed fair value of $71,000 and an estimated remaining life of five years.

Brinkman earned reported net income of $185,000 in 2019 and $226,000 in 2020. Dividends of $75,000 were paid in each of these two years. Selected account balances as of December 31, 2021, for the two companies follow.

	Bassett			Brinkman
Revenues	$	1,120,000		$	860,000
Expenses		500,000			600,000
Investment income		Not given			0
Retained earnings, 1/1/21		850,000			650,000
Dividends paid		132,000			80,000

If the equity method had been applied, what would be the Investment in Brinkman Corp. account balance within the records of Bassett at the end of 2021?

Multiple Choice

$806,000.

$863,000.

$920,000.

$811,000.

$1,036,000.