On January 1, 2020 Arab Corporation purchased 40% 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 $40,000. The balance of the Share Investments - Amman account on the books of Arab Corporation at December 31, 2020 is Select one: O $400,000 $432,000. O $440,000 O $520,000