Imagery Company purchased $30\%$ of the voting stock of Rowe Company for $$36,000$ on January $1$ of the current year. During the year, Rowe Company earned $$42,000$ net income and paid $$9,000$ in dividends.

At the end of the year, the Investment in Rowe Company account should have a balance of:

Select one:

a$.$ $$45,900$

b$.$ $$48,600$

c$.$ $$36,000$

d$.$ $$69,000$