Great Corporation acquired a 90% interest in SOS Corporation at its $810,000 book value on December 31, 2013. A summary of the stockholders' equity for SOS at the end of 2013 and 2014 is as follows: 12/31/13 12/31/14 Capital stock, $10 par $600,000 $600,000 Additional paid-in capital 30,000 30,000 Retained Earnings 270,000 420,000 Total stockholders' equity $900,000 $1,050,000 On January 1, 2015, SOS sold 10,000 new shares of its $10 par value common stock for $45 per share.

4) If SOS sold the additional shares to the general public, Great's Investment in SOS account after the sale would be ________. (Use four decimal places.)

A) $945,000 B) $1,157,100 C) $1,225,000 D) $1,245,000

5) If SOS sold the additional shares directly to Great, Great's Investment in SOS account after the sale would be

A) $1,350,000. B) $1,395,000. C) $1,425,000. D) $1,500,000.