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PROBLEMIV$-$Equity Method $(5$ Points$)$:

On January $1,$ X$1,$ A Corporation purchased $30\%$ stake in B Corporation's outstanding shares and accounted for this investment using the equiry method. If$,$ on the balance sheet of A Corporation as of December $31,$ X$1,$ the investment balance in A Corporation was $NT$$$2,175,000,$ and $B$ Corporation's net profit for the year $x1$ was NT $$800,000,$ with a claration and distribution of cash vidends ammounting to NT $$100,000.$

mired:

late the investment balance of A Corporation in B Corporation as of December $31,$dots$1.$

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