On January 2, 2021, Kroger, Inc. bought 30% of the outstanding common stock of Moody, Inc. for $600 cash Moody's net income for the year ended December 31, 2021, was $300 During 2021, Moody declared and paid cash dividends of $60. On December 31, 2021, the fair value of 30% of Moody's stock was $1,950. On December 31, 2021, Kroger should report Investment Revenue of