2. (A) Inc. acquired all of the outstanding common stock of (B) Co. on January 1, 2019, for JD 257,000. Annual amortization of JD 19,000 resulted from this acquisition. (A) reported net income of JD 70,000 in 2019 and JD 50,000 in 2020 and paid JD 22,000 in dividends each year. (B) reported net income of JD 40,000 in 2019 and JD 47,000 in 2020 and paid JD 10,000 in dividends each year. What is the Investment in (B) balance on (A)'s books as of December 31, 2020, if the equity method has been applied