REFERENCE: Ref.03_04 Jans Inc.acquired All of the Outstanding Common Stock of Tysk

REFERENCE: Ref.03_04
Jans Inc.acquired all of the outstanding common stock of Tysk Corp.on January 1,2009,for $372,000.Equipment with a ten-year life was undervalued on Tysk's financial records by $46,000.Tysk also owned an unrecorded customer list with an assessed fair value of $67,000 and an estimated remaining life of five years.
Tysk earned reported net income of $180,000 in 2009 and $216,000 in 2010.Dividends of $70,000 were paid in each of these two years.Selected account balances as of December 31,20011,for the two companies follow.

-If the equity method had been applied,what would be the Investment in Tysk Corp.account balance within the records of Jans at the end of 20011?

A) $612,100.
B) $744,000.
C) $774,150.
D) $372,000.
E) $844,150.