Use the Following Information for Questions $¥ 500,000,000$ During 2012, Xi Earned

Use the following information for questions . Huang Company owns 20,000 of the 50,000 outstanding ordinary shares of Xi Inc. The balance in the investment account at January 1,2012 was $¥ 500,000,000$ . During 2012, Xi earned $¥ 800,000,000$ and paid cash dividends of $¥ 640,000,000$ .
-Huang should report investment revenue for 2012 of

A) $\quad \neq 320,000,000$ .
B) $\quad ¥ 256,000,000$ .
C) $\quad ¥ 64,000,000$ .
D) $\quad \neq 0$ .