On January 2, 2023, Pronghorn Corp. purchased 300 of the 1000 outstanding common shares of Sandhill Ltd. for $63000. During 2023, Sandhill declared total cash dividends of $9500 and reported net income for the year of $32000. If Pronghorn uses the equity method of accounting for its investment in Sandhill, Pronghorn's Investment in Sandhill Ltd. account at December 31,2023 should be $69750.$63000.$72600.$60150