Carla Vista Company purchased 300 of the 1000 outstanding shares of Kingbird Company's common stock for $630000 on January 2, 2021. During 2021, Kingbird Company declared dividends of $130000 and reported earnings for the year of $470000. If Carla Vista Company uses the equity method of accounting for its investment in Kingbird Company, its Equity Investments (Kingbird) account at December 31, 2021 should be

A

$591000.

B

$771000.

C

$630000.

D

$732000.