On January 1 , 2015, Barry Corporation paid $760,000 for 100,000 shares of Oak Company's common stock, which represents 40% of Oak's outstanding common stock. For the year ending December 31, 2015, Oak reported net income of $180,000 and paid cash dividends of $60,000. Barry should report the investment in Oak Company on its balance sheet at December 31, 2015 at: OA. $784,000 B. $808,000 OC. $712,000 O D. $760,000