On January 1, 20x3, Big Co (a public company reporting under IFRS) purchased 30% of the common shares of Small Co for $200,000, giving Big Co significant influence over Small Co. On January 1, 20x3, Small Co's net identifiable assets equalled their fair values and the price paid for the investment = 30% of the net identifiable assets. During 20x3, Small Co. earned $55,000 in net income, and declared and paid $20,000 in dividends. On December 31, 20x3, Big Co's investment in Small Co. had a fair value of $230,000. - 4 What would the balance in Big Co's "Investment in Small Co." investment asset account be at December 31, 20x3?