On January 1, Oriole Corporation purchased a 25% equity in Helbert Corporation for $156,000. At December 31 , Helbert declared and paid a $49,900 cash dividend and reported net income of $161,000. \begin{tabular}{l} Date Account Titles and Explanation \\ \hline \end{tabular} (To record dividends received) (To record equity in Helbert Corporation's net income) Determine the amount to be reported as an investment in Helbert stock at December 31. Investment in Helbert, December 31 $