Vaughn Inc, acquired all of the outstanding common stock of Roberts Co. on January 1, 2020, for $276.000 Annual mortation of $21,000 resulted from this acquisition. Vaughn reported net income of $80,000 in 2020 and $60,000 in 2021 and paid $24,000 in dividends each year Roberts reported net income of $50,000 in 2020 and $57000 in 2021 and paid $12,000 dividends each year. What is the investment in Roberts Co balance on Vaughn's books as of December 21, 2021. If the equity method has been applied? Multiple Choice $317.000 $326,000