Onl/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 34,000 Cash 206.000 144,000 AR 26,000 Inventory 38,000 132,000 68,000 Land 32,000 460,000 Plant assets 240.000 Investment in S 392,000 Accounts payable 206.000 142.000 800,000 Capital stock 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. 0 b. 332,000 c. 452,000 d. 392,000