The summarized balance sheets of Carla Vista Company and Kingbird Company as of December 31, 2025 are as follows: If Carla Vista Company acquired a 30% interest in Kingbird Company on December 31, 2025 for $510000 and during 2026, Kingbird had net income of $157000 and paid a cash dividend of $67000, applying the equity method would result in a debit balance in the Equity Investments (Kingbird) account at the end of 2026 of