Carnes Co. decided to use the partial equity method to account for its investment in Domino Corp. An unamortized trademark associated with the acquisition was $30,000, and Carnes decided to amortize the trademark over ten years. For 2018, Carnes' Equity in Subsidiary Earnings was $78,000.

Required:

What balance would have been in the Equity in Subsidiary Earnings account if Carnes had used the equity method?