January 1, 2XX0, Cheap Camera Corp. paid \( \$1,540,000 \) to acquire Worldwide Photo, Inc. Cheap Camera used the equity method to account for the investment. The following information is available for the assets, liabilities, and stockholders' equity accounts of Worldwide Photo: Worldwide Photo earned net income for \(2 \times 20\) of \(\$250,000\) and paid dividends of \(\$36,000\) during the year. The 2XXO consolidation entry to reverse Cheap Camera's recognition of Worldwide Photo's income and dividends in the current year would include a net credit to Equity Investment for: