The summarized balance sheets of Oriole Company and Skysong Company as of December 31, 2021 are as follows:

Oriole Company Balance Sheet December 31, 2021
Assets	$2040000
Liabilities	$210000
Capital stock	1020000
Retained earnings	810000
Total equities	$2040000
Skysong Company Balance Sheet December 31, 2021
Assets	$1440000
Liabilities	$320000
Capital stock	970000
Retained earnings	150000
Total equities	$1440000

If Oriole Company acquired a 30% interest in Skysong Company on December 31, 2021 for $350000 and during 2022 Skysong Company had net income of $141000 and paid a cash dividend of $51000, applying the equity method would give a debit balance in the Equity Investments (Skysong) account at the end of 2022 of