Pacquired a 70% of Son January 1, 2020, for $380,000. During 2020 S had a net income of $30,000 and paid a cash dividend of $10,000. Applying the cost method would give a balance in the Investment account at the end of 2020 of: Select one: O $380.000 O $394,000 o $400,000 O $373,000