Royce Co. acquired 60% of Park Co. for $420,000 on December 31, 2019 when Park's book value was $560,000. The Royce stock was not actively traded. On the date of acquisition, Park had equipment (with a ten-year life) that was undervalued in the financial records by $140,000. One year later, the two companies provided the selected amounts shown below. Additionally, no dividends have been paid. Current assets Equipment Buildings Liabilities Revenues Expenses Investment Royce Co. Book Value $868,000 364.000 574.000 (546,000) (1,260,000) 700.000 Not Given Park Co Book Value 420.000 280.000 210.000 (168,000) (560,000) 420.000 Fair Value $448,000 400.000 210,000 (168,000) What is the consolidated balance of the Equipment account at December 31, 2022? O a.$644,400. b.$784,000. O c.$719,600. O d.$770,000. Oe.$775,600