Lara Corporation acquired 100 percent of the common stock of a British company on January 1, 2021, for $130800. Lara determined that the Great Britain Pound was the functional currency. On December 31, 2021, the British subsidiary's adjusted trial balance, translated into U.S. dollars, contained $18700 more credits than debits. The British subsidiary reported income of 96400 pounds for 2021 and paid a cash dividend of 41500 pounds on October 25, 2021. Lara uses the fully adjusted equity method of accounting for its investment. Exchange rates at various dates during 2021 follow: January 1 1 = 1.21 October 25 1f= 1.24 December 31 1E= 1.27 Average for the year 1 = 1.23 Based on the preceding information, for what amount should Lara credit "Income from Subsidiary" account