On January 1, 2017, Sameer Corporation acquired 90% of Khalid Company's stock for $150,000. During 2017, Khalid Company reported net income of $25,000 and paid dividends of $10,000 and the un-amortization excess was $10,000 due to the increased fair value of equipment with a remaining life of 8 years (F.V>B.V). What will be the balance in the controlling investment account on Dec 31, 2017? If equity method was used a. $162,250 O b. $162,375 O c. $163,500 O d. Non of the above