Prime Industries acquired an 80 percent interest in Sands Company by purchasing 24,000 of its 30,000 outstanding shares of common stock at book value of SIDS,OOO on January 1, 2013. Sands reported net income in 2013 of 545,000 and in 2014 of 560,000 earned evenly throughout the respective years. Prime received no bold 512,000 dividends from Sands in 2013 and 518,000 in 2014. Prime uses the equity method to record its investment. Prime should record investment income from Sands during 2014 of: a. 518,000. b. SSO,OOO. S48,ooo_