Vaughn Inc. acquired all of the outstanding common stock of Roberts Co. on January 1, 2020, for $276,000. Annual amortization 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 $57,000 in 2021 and paid $12,000 in dividends each year. What is the investment in Roberts Co. balance on Vaughn's books as of December 31, 2021, if the partial equity method has been applied? Multiple Choice O $326,000 $359,000 . $368,600 LO $383,000 $317,000