on january $12023$ grouper ltd$.$ acquired $20\%$ of Oriole Corps. shares for $$332000.$ During $2023,$ Oriole reported net income of $$119000$ and paid total dividends of $$63000.$ Abalone's $20\%$ interest in Oriole gives Grouper the ability to exercise significant influence over their operating and financial policies. During $2024,$ Oriole reported net income of $$166000$ and paid total dividends of $$34000$ on April $1$ and $$50000$ on October $1,.$ On July $1,2024,$ Grouper sold half of its shares in Oriole for $$175000$ cash. The carrying aount of this investment in Grouper's Decemeber $31,2023,$ statement of fianncial position should be

$$313000$

$$332000$

$$366000$

$$343200$