On January 1, 2023 Holder acquires 100% of Cup in a transaction structured as a acquisition. Holder issues 30,000 shares, par value $1 fair value $20 to pay for the transaction. It is agreed that if at the end of 2023 , Cup earns at least $100,000 Holder will pay cup shareholders an additional $80,000. At date of acquisition there is a 40% probability that Cup will earn the $100,000. What is the amount that Holder will debit to the Investment account at January 1, 2023. $632,000$680,000$700,000$640,000 On January 1, 2023 Holder acquires 100% of Cup in a transaction structured as a acquisition. Holder issues 30,000 shares, par value $1 fair value $20 to pay for the transaction. It is agreed that if at the end of 2023 , Cup earns at least $100,000 Holder will pay cup shareholders an additional $80,000. At date of acquisition there is a 40% probability that Cup will earn the $100,000. What is the amount that Holder will debit to the Investment account at January 1, 2023. $632,000$680,000$700,000$640,000