On January 1, 20X7, East Corporation acquired 80 percent of West Company's stock for $760,000. On the date of acquisition, the book value of West Company's net assets was equal to the fair value. During 20X7 West Company paid dividends of $ 30,000. On December 31, 20X7, the consolidated statements reported NCI in the Net Income of West Company for $26,000. What amount did East report for its investment in West on its December 31, 20X7 balance sheet? A) B) C) D) $816,000 $840,000 $860,000 $866,000