Orel Company purchased 300 of the 1,000 outstanding shares of Alam Companys common stock for $80,000 on January 2, 2019. During 2020, Alam Company declared dividends of $8,000 and reported earnings for the year of $20,000. if Orel Company uses the lower of cost or market method of accounting for its investment in Alam Company, and the value of its investment hasnt changed, its Investment in Alam Company account on December 31, 2020, should be?