On January 2, 2020, Didek Corporation purchased 30% of the outstanding shares of Sim Corporation for $500,000. Net income reported by Sim Corporation for 2020 and 2021 was, respectively, $90,000 and $130,000. Dividends paid by Sim Corporation during 2020 and 2021 were, respectively, $30,000 and $45,000. Didek Corporation has representation on the board of directors for Sim Corporation. The investment in common shares account will appear on Didek Corporation's December 31, 2020, balance sheet at _ __ O A. $527,000 OB. $530,000 OC. $518,000 O D. $500,000