Rich, Inc. acquired 30% of Doane Corp's voting stock on January 1, 2021 for $400,000. During 2021, Doane earned $160,000 and paid dividends of $100,000. Rich accounts for its 30% interest in Doane using the equity method. The carrying amount (book value) of this investment in Rich's December 31, 2021 balance sheet should be $448,000 $400,000 $460,000 $418,000