Selectron Inc. acquired 75% of Insor Inc. on January 1, 2021 for $210,000, when Insor's Common Shares and Retained Earnings were worth $60,000 and $190,000 respectively. Insor's fair values approximated their book values on that date.

During 2021, investment Income in the amount of $15,000 and Dividends in the amount of $1,400 were recorded in Selectron's investment in Insor account. During 2022, investment income loss in the amount of $26,000 was recorded by Selectron.

Compute the balance in the non-controlling interest account as at December 31, 2021.