Plate Corporation acquired 75 percent of the stock of Silver Company on January 1, 20X7, for $225,000. At that date, the value of the noncontrolling interest was $75,000. Silver's balance sheet contained the following amounts at the time of the combination: $ $ Cash Accounts Receivable Inventory Buildings and Equipment (net) Total Assets 40,000 40,000 20,000 300,000 400,000 Accounts Payable Bonds Payable Common Stock Retained Earnings 50,000 50,000 100,000 200,000 400,000 $ $ During each of the next three years, Silver reported net income of $30,000 and paid dividends of $10,000. On January 1, 20X9, Plate sold 1,500 shares of Silver's $10 par value shares for $60,000 in cash. Plate used the fully adjusted equity method in accounting for its ownership of Silver Company. Based on the preceding information, in the consolidating entries to complete a full consolidation worksheet, Investment in Silver Stock at January 1, 20X9, will be credited for: $204,000. $136,000. $255,000. $240,000