Gobert Inc. owns 73% of Conley Corp. and 82% of Mitchell Co. Conley is a manufacturer while Mitchell is a merchandiser that sells, among other things, Conley’s products. During 2020, the following events happened. Conley sold inventory to Mitchell for $14.9 million that cost Conley $7.81 million to produce. Mitchell sold 60% of those goods for $8.17 million. In addition, Mitchell had sales of $12.47 million on goods bought from Conley in 2019 (Conley had spent $5.42 million producing those goods and claimed a gross margin percentage of 40% on them). Gross margin percentage is defined as (Sales-COGS)/Sales.

Assume that Gobert uses the equity method to record its sub investments.

In the consolidation worksheet, how much will investment in subsidiaries be debited or credited? (Answer as a whole number, positive if debited and negative if credited.)