On January 1, 2019 Pathlon Company acquired 100% of the common stock of Sopteron Corporation for $100,000, at underlying book value. For the same year Sopteron reported net income of $55,000. It paid $25,000 dividends during the year. What amount would Pathlon reports as investment in Sopteron Corporation at the end of the year, if Pathlon used the equity method? Select one: A. $140,000 B. $115,000 C. $100,000 D. $130,000 On January 1, 2019 Pathlon Company acquired 15% of the common stock of Sopteron Corporation for $60,000, at underlying book value. For the same year Sopteron reported net income of $15,000. It paid $6,000 dividends during the year. At December 31, 2019, Pthelon determined the fair value of the shares of Soptern to be $68,000 What amount would Pathlon reports as investment in Sopteron Corporation at the end of the year, if Pathlon used the fair value method? Select one: A. $68,000 O B. $60,000 O C. $8,000 O D. $69,000