Miller Corporation acquired 30% of the outstanding common stock of Corwell Corporation for $160,000 on Jan 1, 2018 and obtained significant influence. The purchase price of the shares was equal to their book value. During 2018, the following info is available for Crowell:

Mar.31 Declared and paid cash dividend $50,000

June 30 Reported semiannual earnings of $100,000 for the first half of 2108

Sept 30 Declared and paid cash dividend of $50,000

Dec. 31 Reported semiannual earnings of $140,000 for the second half of 2018

Preparw journal entries for Miller to reflect the preceding info

What is the balance in Millers investment account on December 31, 2018?