On December 31, 2020, Bush Company issued 23,000 shares of its common stock with a fair value of $10 per share for all of the outstanding common shares of Long Beach Company. Stock issuance costs of $3,500 and direct costs of $8,000 were paid. What amount was debited to Equity Investment at date of acquisition? Select one A $238.000 B. $223,000 C$230,000 D. $241,000