Peevey Company bought $75\%$ of the common stock of Sally Company on January $1,20$X$1$ for $$240,000.$ The book value of Sally on this date was $$320,000,$ and there was no differential. Sally reported income of $$78,000$ in $20$X$1$ and paid dividends in $20$x$1$ of $$53\mathrm{.}000.$ What would be the balance in the Noncontrolling Interest in Net Assets $($NCI in NA$)$ account in the December $31,20$X$1$ consolidated balance sheet?