Equity Method and Other Comprehensive Income Mitchell Corporation pays $15 million to acquire a 30 percent interest in Turner Corporation's stock on January 1 , 2023, and reports the investment using the equity method. Any basis difference is attributed to goodwill. During 2023 , Turner reports net income of $900,000, which includes $40,000 in realized and unrealized gains on trading securities. Turner also reports $65,000 in unrealized losses on AFS securities in other comprehensive income, and pays dividends of $200,000 in 2023 . Required