During $20,$ Subsidiary sells land to Parent for $$378,000.$ The land had a book value of $$312,000.$ Parent sells the land to a third party for $$528,000$ in $2x4.$ There was no AAP amortization and there were no other intercompany transactions over the years $2xx0$ through $2xx4.$ Parent and Subsidiary reports the following "standalone" net income for the years $2xxx$ through $2xx4$ :

Note that Parent's standalone net income is Parent's income before investment$-$related accounting or adjustments for Subsidiary.

a$.$ Assume the parent uses the equity method for the $100\%$ investment. What is the balance in the pre$-$consolidation Income $($loss$)$ from Subsidiary account for each year?