Fizzy Cola acquired 45% of the voting stock of National Bottlers on January 1, 2017, at a cost of $55,000,000, an amount equal to 45% of National's book value. Fizzy reports its investment using the equity method. In 2017, National reported net income of $9,000,000 and declared and paid dividends of $4,000,000. National sells product to Fizzy at a markup of 25% on cost. Fizzy had $6,000,000 of product purchased from National in its ending inventory, measured at cost to Fizzy. What is Fizzy's Investment in National balance reported on its December 31, 2017 balance sheet