Problem: Birch Corporation is a large conglomerate based in the U.S. that has grown primarily through acquisition. On the first day of this reporting year, January 1, 20X2, Birch acquired 1,500,000 shares of the common stock of TRQ Inc. TRQ Inc. produces high quality fabrics for use in the fashion industry. Exhibit 1 shows key numbers from TRQ Inc.'s accounts. Exhibit 1 - TRQ Financial Statement Extracts TRQ Inc Income - year ending 31 Dec 12 $700,000 Dividend paid $210,000 Number of common shares in issue 6,000,000 Number preferred shares in issue 3,000,000 Total number of shares in issue 9,000,000. Assuming the equity method of accounting is used, what will be the cash flow received by Birch, due to their investment in TRQ ? A. $227,500. B. $65,400. C. $52,500.