[Show your computation] Rich, Inc. acquired 30% of Doane Corp's ordinary shares on January 1, 2021 for 400,000. During 2021, Doane earned 160,000 and paid dividends of 100,000. Rich's 30% interest in Doane gives Rich the ability to exercise significant influence over Doane's operating and financial policies. During 2022, Doane earned 200,000 and paid dividends of 60,000 on April 1 and 60,000 on October 1. On July 1, 2022, Rich sold half of its shares in Doane for 264,000 cash. Before income taxes, what amount should Rich include in its 2021 income statement as a result of the investment