On January 1, 2020, Carole Company purchased 16,000 shares (11%) of Howard Corporation's outstanding common stock for $230,000 cash. Howard's 2020 net income was $3,600,000. Howard also paid a dividend of $1.21 per share during 2020. The fair value of the shares was $15 per share on December 31, 2020. What balance should Carole report in its Fair Value Adjustment account related to this investment on December 31, 2020? Enter a DEBIT balance as a POSITIVE number and a CREDIT balance as a NEGATIVE number