On December 31, 2020, Ryan Corp acquired a 40 interest in Gosling Corp for $315,000 During 2021, Gosling reported net income of $200,000 and paid total cash dividends of $50,000 Assuming Ryan uses the equity method, at December 31, 2021, the balance in the investment account should be

A) $375,000

B) $ 395,000.

C) $ 255,000

D) $ 295,000