On January 1, X1, Parkway Corporation purchased all of the outstanding common stock of Shaw Company for $230,000 cash On that date, the two componios reported the following information prior to the ocquistion: An appraisal of Shaw's assets indicoted that equipment was under-valued by $20,000. The equipment has a 5 -year life. During year X1 shaw reported $100,000 income in year X1 and paid $20,000 of dividends. Parkway reported a $250,000 income from its own operations and paid $30,000 in dividends: Assuming that the balance sheets of Parkway and Shaw will be consolidated on 12/31 X1, the consolidation will require a credit to the investment account for which of the following amounts