On January 1, 2020 Arab Corporation purchased 30% of the ordinary shares outstanding of Amman Corporation for $400,000. During 2020, Amman Corporation reported net income of $120,000 and paid cash dividends of $20,000. The balance of the Share Investments - Amman account on the books of Arab Corporation at December 31, 2020 is Select one: O $400,000. O $430,000. $520,000. $420,000