Parent Company purchased 100 percent of Subsidiary Corporation's stock on January 1, X1, for $200,000 cash. Summarized statement of financial position of Subsidiary before the acquisition is presented below. Assets Cash Other assets Total assets Liabilities and equity Current liabilities Share capital Retained earnings Total liabilities and equity Subsidiary $150,000 125,000 $275,000 $165,000 60,000 50,000 $275,000 Fair values of Subsidiary were equal to book values except for buildings, which had a fair value of $100,000 in excess of net book value. What amount would Parent Company report on its individual F/S on January 1, X1, for Investment in Subsidiary?