1. The Hamilton Corporation purchased 40% of the Burr Corporation for $100,000 on January 1. On June 20 of the same year, the Burr Corporation declared a total cash dividend of $50,000. At the end of the year, the Burr Corporation reported net income of $200,000. 
2. 
   
3. The balance in the Hamilton Equity Method Investments—Burr Corporation account as of December 31 should be: