On March 31, 2021, Kyiv Industries acquired a 30% stake in Est Enterprises for $400,000. Kyiv Industries has significant influence but no control and correctly accounts for the investment using the equity method. What is the balance of Kyiv's investment in Est at 12/31/2021? Kyiv Est Net Income for the year $1,250,000 $450,000 2021 Dividends Paid (on $200,000 $100,000 10/1/2021) O $535,000 O $505,000 O $400,000 O $478,250 O $471,250