An investor company purchased 12,000 of the 50,000 outstanding shares of the investee company's common stock for $345,000 on January 1, 2021. During 2021, the investee company declared dividends of $48,000 and reported earnings for the year of $158,000, If the investor company uses the equity method of accounting for its investment in the Investee company, it should report Dividend Revenue from the investee for 2021 in the amount of Of there is no Dividend Revenue, then enter O. Do not round your answer for any part of the computation)