Large pays $100,000,000 and buys 40% of Small on Jan.1, Year 1. Large accounts for this investment using the equity method. During Year 1, Small has total net income of $1,000,000 and pays total dividends, to all it shareholders, of $200,000. Larges investment account in Small at the end of Year 1 should have a balance of:

		$100,000,000
		$101,000,000
		$100,320,000
		$100,800,000