Green Corp acquired 40% of Williamson Company for $4,400,000 on January 1, 2026. The total fair value and book value of Williamson's identifiable net assets was $11,000,000 on that date. During 2026, Williamson recognized net income of $1,300,000 and paid dividends of $1,690,000. Williamson had a fair value of $11,550,000 as of December 31, 2026. Assuming Green accounts for the Williamson investment under the equity method, what balance will Green report in its investment in equity affiliate account on December 31, 2026? [5 points] A $4,620,000 B $3,230,000 C $11,550,000 D $4,244,000 LL E $5,024,000