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Question - Blossom Corporation acquired a 36% interest in Splish Company on January 1, 2021, for $510,000. At that time, Splish had 1,000,000 shares of its $1 par common stock issued and outstanding. During 2021, Splish paid cash dividends of $157,000 and thereafter declared and issued a 5% common stock dividend when the fair value was $2 per share. Splish's net income for 2021 was $369,000. What is the balance in Blossom's equity investment account at the end of 2021?
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