Persoff current assets, $490,000-$ investment in Seacliff h$7,165,000-$ Computer software $300,000-$ patented technology $800,000-$goodwill $100,000-$ equipment $1,835,000-$Liabilities $(520,000)-$common stock $(2,000,000)-$ retained earnings $1/1(7,470,000)-$ dividends declared $600,000-$ Revenues $(2,720,000)-$ Cost of goods sold $1,350,000-$ depreciation $275,000-$ amortization $370,000-$ equity earnings in Sea Cliff $(575,000)----$ Sea Cliff; current assets $375,000-$ computer software $45,000-$ patented technology $80,000-$ goodwill $0-$ equipment $4,500,000-$ liabilities $(135,000)-$ common stock $(800,000)-$ retained earnings $1/1(3,240,000)-$ dividends declares $150,000-$ revenues $(2,250,000)-$ cost of goods sold $870,000-$ depreciation $380,000-$ amortization $25,000---$ QUESTION: Worksheet entry R sets up beginning of the year balances of excess values of subsidiary accounts. For this year ending in $2018,$ the excess value of the computer software should be recorded in entry R at what amount?