Bharrat Corporation purchased 47% of Ferris Corporation for $107,000 on January 1. On October 17 of the same year, Ferr Investments-Ferris account at December 31 should be: Bharrat Corporation purchased 47% of Ferris Corporation for $107,000 on January 1. On October 17 of the same year, Ferr Investments-Ferris account at December 31 should be