The summarized balance sheets of Cedar Company and Walton Company as of December 31, 2020 are as follows: Cedar Company Balance Sheet December 31, 2020 Assets $2,500,000 Liabilities Capital Stock Retained Earnings Total Equity Walton Company Balance Sheet December 31, 2020 $ 200,000 1,400,000 900,000 $2,500,000 Assets Liabilities Capital Stock Retained Earnings Total Equity $1,750,000 $ 375,000 1,150,000 225,000 $1,750,000 If Cedar Company acquired a 35% interest in Walton Company on December 31, 2021 for $425,000 and the equity method of accounting for the investment were used, the amount of the debit to Equity Investments (Walton) would have been