The summarized balance sheets of Wildhorse Company and Dobbs Company as of December 31, 2018 are as follows:

WildhorseCompany Balance Sheet December 31, 2018
Assets	$2250000
Liabilities	$270000
Capital stock	1125000
Retained earnings	855000
Total equities	$2250000
Dobbs Company Balance Sheet December 31, 2018
Assets	$1680000
Liabilities	$380000
Capital stock	1090000
Retained earnings	210000
Total equities	$1680000

If Wildhorse Company acquired a 30% interest in Dobbs Company on December 31, 2018 for $320000 and the fair value method of accounting for the investment were used, the amount of the debit to Equity Investments (Dobbs) would have been