The summarized balance sheets of Wildhorse Company and Blossom Company as of December 31, 2021 are as follows: Wildhorse Company Balance Sheet December 31, 2021 Assets $2760000 Liabilities Capital stock Retained earnings $390000 1380000 990000 Total equities $2760000 Blossom Company Balance Sheet December 31, 2021 Assets $2160000 $500000 1330000 Liabilities Capital stock Retained earnings Total equities 330000 $2160000 If Wildhorse Company acquired a 30% interest in Blossom Company on December 31, 2021 for $530000 and during 2022 Blossom Company had net income of $159000 and paid a cash dividend of $69000, applying the equity method would give a debit balance in the Equity Investments (Blossom) account at the end of 2022 of