On January 1, 2021, Bull Corporation purchased 25% of the common shares of Dozer Corporation for $ 200,000. During 2021, Dozer Corporation reported profit of $ 80,000 and paid cash dividends of $ 40,000. The balance of the Investment in AssociateDozer Corp. account on the books of Bull Corporation at December 31, 2021 is a) $ 200,000. b) $ 210,000. c) $ 220,000. d) $ 190,000.