The summarized balance sheets of Oriole Company and Sheffield Company as of December 31, 2025 are as follows: If Oriole Company acquired a 20\% interest in Sheffield Company on December 31,2025 for $460000 and the equity method of accounting for the investment was used, the amount of the debit to Equity lnvestments (Sheffield) to record the purchase would have been $460000$242000$384000$296000 The summarized balance sheets of Oriole Company and Sheffield Company as of December 31, 2025 are as follows: If Oriole Company acquired a 20\% interest in Sheffield Company on December 31,2025 for $460000 and the equity method of accounting for the investment was used, the amount of the debit to Equity lnvestments (Sheffield) to record the purchase would have been $460000$242000$384000$296000