Jans Inc. acquired all of the outstanding common stock of Tysk Corp. on January 1, 2011, for $372,000. Equipment with a ten-year life was undervalued on Tysk's financial records by $46,000. Tysk also owned an unrecorded customer list with an assessed fair value of $67,000 and an estimated remaining life of five years.
Tysk earned reported net income of $180,000 in 2011 and $216,000 in 2012. Dividends of $70,000 were paid in each of these two years. Selected account balances as of December 31, 2013, for the two companies follow. 
If the equity method had been applied, what would be the Investment in Tysk Corp. account balance within the records of Jans at the end of 2013?
Definitions:
Stocks and Bonds
Financial instruments; stocks represent ownership shares in a company, while bonds are loan agreements between the bond issuer and an investor.
Comparable Units
Units or measures that are similar enough in key aspects to be used in comparisons or evaluations.
Certificates of Deposit
A savings certificate with a fixed maturity date and specified fixed interest rate that is issued by banks and is insured by the Federal Deposit Insurance Corporation (FDIC) up to a certain amount.
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