Rayburn Corporation acquired 100 percent of the common stock of a British company on January 1, 2022 for $137800. Rayburn determined that the LOCAL CURRENCY was the functional currency. On December 31, 2022, the British subsidiary's adjusted trial balance, translated into U.S. dollars, contained $26100 more debits than credits. The British subsidiary reported income of 95400 pounds for 2022 and paid a cash dividend of 37500 pounds on October 25, 2022 Rayburn uses the fully adjusted equity method of accounting for its investment. Exchange rates at various dates during 2022 follow:

Based on the preceding information, for what amount should Rayburn credit "Other Comprehensive Income - Translation Adjustment"?