On January 1, 2021. Windsor Corporation purchased 22% of the common shares of Crane Limited for $409000. During 2021, Crane Limited paid cash dividends of $51000 and had profit of $303000. During the same period. Windsor earned $502000 and paid dividends of $129000. Both corporations have a December 31 year end. Immediately following the acquisition, the balance in Windsor's Investment in Associate-Crane account is O $464440 O $460000 $409000 $358000