Patty Corporation acquired 100 percent of Oliver Company's outstanding common stock on January 1, 2021 for $639,000 in cash. Oliver reported net assets with a carrying amount of $374,000 at that time. Some of Oliver's assets either were unrecorded (having been internally developed) or had fair values that differed from book values as follows: Book Fair Values Values 101,50 249,50 Trademarks (indefinite life) $ 0 0 Customer relationships (5-year remaining life) 0 91,200 Equipment (10-year remaining life) 364,00 0 323,80 0 Any goodwill is considered to have an indefinite life with no impairment charges during the year. Assume Patty applies the equity method to account for its investment in Oliver. In year 2021, Oliver reported net income of $350,600 and declared dividend of $98,000. The amount of Equity in Oliver Earnings reported on Patty's financial record before consolidation would be: $350,600 $328,340 $252,600 $336,380