On January 1, 2021, Berkshire paid $100,000 for 8,300 shares of Occidental Petroleum common stock. The ownership in Occidental Petroleum is 10%. Berkshire does not have significant influence over Occidental Petroleum. Occidental Petroleum reported net income of $60,000 for the year ended December 31, 2021. Occidental Petroleum paid dividends of $1 per share on December 31, 2021. The fair value of the Papa stock on that date was $51 per share. What amount will be reported in the balance sheet of Berkshire for the investment in Occidental at December 31, 2021? Multiple Choice $363,300. $348,300. $378,300. $423,300