On January 1, 2021, Sheridan Corporation purchased 20% of the common shares of Oriole Limited for $399000. During 2021, Oriole Limited paid cash dividends of $65000 and had profit of $300000. During the same period, Sheridan earned $493000 and paid dividends of $130000. Both corporations have a December 31 year end. Immediately following the acquisition, the balance in Sheridan's Investment in Associate-Oriole account is O $334000. O $464000. O $446000. O $399000