on january 1, 2021, nana company paid $100,000 for 7,200 shares of papa company common stock. the ownership in papa company is 10%. nana company does not have significant influence over papa company. papa company reported net income of $58,000 for the year ended december 31, 2021. the fair value of the papa stock on that date is $46 per share. what amount will be reported in the balance sheet of nana company for the investment in papa at december 31, 2021?