On January 1, 2020, (A) Corp. paid JD 1,020,000 to acquire (B) Co. (B) maintained separate incorporation. (A) used the equity method to account for the investment. The following information is available for (B)'s assets, liabilities and stockholders' equity accounts: Book Fair Value Value Current assets $120,000 $120,000 Land 72,000 192,000 Building (twenty year life) 240,000 268,000 Equipment (ten year life) 540,000 516,000 Current liabilities 24,000 24,000 Long-term liabilities 120,000 120,000 Common stock 228,000 Additional paid-in capital 384,000 Retained earnings 216,000 (B) earned net income for 2020 of JD 126,000 and paid dividends of JD 48,000 during the year. 1. The 2020 total amortization of allocations is calculated to be 2. What is the balance in (A)'s investment in subsidiary account at the end of 2020?