on January 1,2020, ABC, company purchased 3,000 shares of Vancouver Company at a cost of $30 each plus a brokerage fee of $1500. These 3,000 shares represent a 17% interest in Vancouver company. during the year, Vancouver company reported net income of $150000 and declared and paid dividends totaling $80000. At December 31,2020, the shares of Vancouver company were trading at $37 each. Assuming ABC company is accounting for this investment using the FV-OCI model, at what value should the investment appear on BC's December 31, 2020, statement of financial position?