Help Save & Exit V Inc acquired all of the outstanding common stock of R Co. on January 1, 2020, for $276,000. Annual amortization of $21000 resulted from this acquisition V Inc. reported net income of $80,000 in 2020 and $60,000 in 2021 and paid $24,000 in dividends each year. R Co reported net income of $50,000 in 2020 and $57,000 in 2021 and paid $12,000 in dividends each year. What is the investment in R Co. balance on V Inc.'s books as of December 31, 2021, if the partial equity method has been applied? Multiple Choice $368,000 $383,000