Bharrat Corporation purchased 31% of Ferris Corporation for $119,000 on January 1. On October 17 of the same year, Ferris Corporation declared total cash dividends of $31,000. At year-end, Ferris Corporation reported net income of $79,000. The balance in the Bharrat's Equity Method Investments-Ferris account at December 31 should be: Multiple Choice o $133,880. o $143,490. o $119,000. o $104,120. o $109,390