On January $1,2020$ Jewelry Center purchased $30,000$ of the outstanding $100,000$ shares of Moon Co$.$ at a cost of $12$ a share.For the year $2020$ Moon reported net income of $$400,000$ and paid dividends of $$275,000$during the year. At December$31,2020$ the $30,000$ shares have a fair value of $$14$ a share.

What is the balance of the investment in Moon common stock account on December$31,202\mathrm{0?}$