On January 1, 2023, Integrity Co. paid $600,000 to acquire Accountability Corp. Integrity used the equity method to account for the investment. The following information is available for the assets liabilities, and stockholders' equity accounts of Accountability: Current assets Land Building (twenty-five year life) Equipment (ten year life) Current liabilities Long-term liabilities Common stock Additional paid-in capital Retained earnings Book Value Fair Value $95,000 $95,000 87,500 118,500 265,000 290,000 207,500 186,500 20,000 20,000 70,000 70,000 136,500 250,000 178,500 Accountability earned net income for 2023 of $90,250 and paid dividends of $40,000 during the year. For 2023, what is the balance in Equity Income on Integrity's books? $89,150 $86,550 $90,250 $91,350