Play Company acquired 70 percent of Screen Corporation's shares on December 31, 20X5, at underlying book value of $98,000. At that date, the fair value of the noncontrolling interest was equal to 30 percent of the book value of Screen Corporation. Screen's balance sheet on January 1, 20X8, contained the following balances: Cash Accounts Receivable $ 50,000 Accounts Payable 35,000 Bonds Payable 40,000 Common Stock $40,000 100,000 50,000 Inventory Buildings and Equipment 300,000 Additional Paid-In Capital 75,000 Less: Accumulated Depreciation (100,000) Retained Earnings Total Assets 60,000 $325,000 Total Liabilities and Equities $325,000 On January 1, 20X8, Screen acquired 5,000 of its own $2 par value common shares from Nonaffiliated Corporation for $6 per share. Based on the preceding information, in the consolidating entry needed in preparing a consolidated balance sheet immediately following the acquisition of shares, Investment in Screen stock will be credited for: $135,625. $185,000. $155,000. $165,625