Use the following information for the next THREE items At the beginning of 2020 , Khaled Co. acquired 80 percent of the common stock of Blue Sky Co. for $640,000. On the date of acquisition, Blue Sky had Common Stock of $200,000 and Retained Earnings of $450,000. Blue Sky's buildings had a book value of $160,000, a fair value of $260,000, and a remaining useful life of 20 years. The remaining excess of the fair over book value of Blue Sky's net assets was attributable to goodwill. The value of the NCl was estimated based on the price paid by Khaled Co. for the controlling interest. For the year ended 2020, Blue Sky had a net income of $150,000 and dividends of $35,000. Assuming that Khaled Co. uses the cost method to account for its investment in Blue Sky Co. in its. books. What is the amount of the equity conversion needed to convert the balance of the Investment in Blue Sky account to the required balance under the simple equity method at the end of 2020? (Enter a positive number to increase the balance of the Investment account, a negative number to decrease the balance, or 0 for no change)