On January 2. Year 1, Barber Company purchased 5.100 shares of Convell Company for $61,520. Convell Company has a total of 25.500 shares of common stock outstanding and it is presumed the Barber Company will have a significant influence over Convell. During each of the next two years, Convell declared and paid cash dividends of $0.85 per share, and its net income was $73,000 and $68,000 for Year 1 and Year 2. respectively. What is the book value of Barber's investment in Convell at the end of Year 2? Multiple Choice