Wildhorse Company purchased 300 of the 1000 outstanding shares of Ayayai Company's common stock for $570000 on January 2. 2021. During 2021. Ayayai Company declared dividends of $85000 and reported earnings for the year of $370000. If Wildhorse Company used the fair value method of accounting for its investment in Ayayai Company, its Equity Investments (Ayayai) account on December 31, 2021 should be W O $544500 O $681000 O $570000 O $655500