The summarized balance sheets of Blossom Company and Nash Company as of December 31, 2021 are as follows: If Blossom Company acquired a 20\% interest in Nash Company on December 31,2021 for $300000 and the equity method of accounting for the investment were used the amount of the debit to Equitv Investments (Nash) would have been When an investment in a held-to-maturity security is transferred to an available-for-sale debt security, the carrying value assigned to the available-for-sale debt security should be the higher of its original cost or its fair value at the date of the transfer. the lower of its original cost or its fair value at the date of the transfer. its fair value at the date of the transfer. its original cost. If Blossom Company acquired a 20\% interest in Nash Company on December 31, 2021 for $300000 and the equity method of accounting for the investment were used, the amount of the debit to Equity Investments (Nash) would have been $200000. $300000. $178000. $256000