please explain the math. thank you!

On January 1, Crane Corporation purchased a 25% equity in Helbert Corporation for $150,500. At December 31, Helbert declared and paid a $50,200 cash dividend and reported net income of $160,000, Date Credit Debit Account Titles and Explanation 150500 Jan. 1 Stock Investments 150500 Cash Dec. 31 (To record dividends received) (b) Determine the amount to be reported as an investment in Helbert stock at December 31. Investment in Helbert, December 31 $