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McKinley Company owns 15,000 of the 50,000 outstanding shares of Ranier Corporation common stock and can exert significant influence over Ranier. During 2009, Ranier earns

McKinley Company owns 15,000 of the 50,000 outstanding shares of Ranier Corporation common stock and can exert significant influence over Ranier. During 2009, Ranier earns $350,000 and pays cash dividends of $140,000.

What is the net change in McKinley's Investment account during 2009?

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