Chanterelle Inc. acquired 30% interest, or 1,200 common shares, of Cedar Inc. on January 1, 2021. Chanterelle Inc. paid $45 per share. At that time, the carrying amount of Cedar Inc.'s net assets was $144,000. Fair values of equipment (subject to depreciation) and land (not subject to depreciation) were higher than their carrying amount by $7,200 and $3,600, respectively. Equipment has remaining useful life of 6 years. Cedar Inc. reported net income of $10,800 for its year ended December 31, 2021. What is the carrying amount of this investment in the Chanterelle Inc.s December 31, 2021 statement of financial position?