Camco Ltd. is a Canadian Controlled private company with a December 31 year end. The following transactions occurred: During 2017, the Company received a capital dividend of $25,400. During 2018, the Company sold a capital asset with an adjusted cost base of $120,000 for cash proceeds of $$199,000. During 2019, the Company sold a non-depreciable capital asset with an adjusted cost base of $120,000 for cash proceeds of $102,000. During 2020, the Company sold goodwill for proceeds of $150,000. The goodwill had been internally developed and was not reflected in the Company's records. On January 1, 2020, there was a nil balance in the Company's Class 14.1 UCC. During 2020, the Company paid an ITA 83(2) capital dividend of $10,400. REQUIRED Determine the balance in the capital dividend account at December 31, 2020, please make sure to show your work.