On1/1/2020,P Co purchased 100% of the common stock of S Co. Separate balance sheet data for the companies at the acquisition date (after the acquisition) are given below: P S Cash 34,000 206,000 A/R 144,000 26,000 Inventory 132,000 38,000 Land 68,000 32,000 Plant assets 460,000 240,000 Investment in S 392,000 Accounts payable 206,000 142,000 Capital stock 800,000 300,000 Retained earnings 224,000 100,000 Total liabilities & equities 1,230,000 542,000 At the date of the acquisition, the book values of S net assets were equal to the fair value except for inventory,which had a fair value of $60,000. What is the amount of Investment in s in Consolidated balance Sheet? Select one: a. 332,000 b. 452,000 C. 392,000 d. O