Rayburn Corporation acquired 100 percent of the common stock of a British company on January 1, 2019, for $128800, Rayburn determined that the Great Britain Pound was the functional currency. On December 31, 2019, the British subsidiary's adjusted trial balance, translated into U.S. dollars, contained $18700 more debits than credits. The British subsidiary reported income of 96400 pounds for 2019 and paid a cash dividend of 40500 pounds on October 25, 2019. Rayburn uses the fully adjusted equity method of accounting for its investment. Exchange rates at various dates during 2019 follow: January 1 1 = 1.21 October 251 = 1.24 December 31 1 = 1.27 Average for the year 1 = 1.23 Based on the preceding Information, for what amount should Rayburn credit "Other Comprehensive Income Translation Adjustment