On January $1,2023,$ Barber Corporation paid $$1,160,000$ to acquire Thompson Company. Thompson maintained separate incorporation. Barber used the equity method to account for the investment. The following information is available for Thompson$$s assets, liabilities, and stockholders' equity accounts on January $1,2023$:

Book Value Fair Value

Current assets $ $130,000$ $ $130,000$

Land $75,000193,000$

Building $($twenty$-$year life$)250,000276,000$

Equipment $($ten$-$year life$)540,000518,000$

Current liabilities $26,00026,000$

Long$-$term liabilities $124,000124,000$

Common stock $233,000$

Additional paid$-$in capital $389,000$

Retained earnings $223,000$

Thompson earned net income for $2023$ of $$134,000$ and paid dividends of $$51,000$ during the year.

What is the balance in Barber$$s Investment in Subsidiary account at the end of $2023?$