On January 1, 2021. Anderson Company purchased 40% of the voting common stock of Barney Company for $2,000,000, which approximated book value. During 2021, Barney paid dividends of $30,000 and reported a net loss of $70,000. What is the balance in the investment account on December 31, 2021? Multiple Choice $2,028,000 O $2,000,000 O $1,900,000 $1,960,000 $2,016,000