In January 2021, Invest Co purchased 20% of DJ's common shares at $200,000 and has significant influence over DJ. During 2021, DJ reported profit of $300,000 and paid dividends of $20,000 to Invest Co. Determine the balance in the investment account - DJ on December 31, 2021 if Invest Co used equity method. O a. $260,000 O b. $2855,000 OC. $240,000 Od $200,000