The summarized balance sheets of Ivanhoe Company and Tamarisk Company as of December 31, 202.5 are as follows: If Ivanhoe Company acquired a 30% interest in Tamarisk Company on December 31, 2025 for $460000 and during 2026, Tamarisk had net income of $152000 and paid a cash dividend of $62000, applying the equity method would result in a debit balance in the Equity Investments (Tamarisk) account at the end of 2026 of $505600. $460000. $487000. $441400