On January $1,2024,$ Pine Company owns $40$ percent $(136,000$ shares$)$ of Seacrest, Incorporated, which it purchased several years ago

for $$731,000.$ Since the date of acquisition, the equity method has been properly applied, and the carrying amount of the investment

account as of January $1,2024,$ is $$955,400.$ Excess patent cost amortization of $$40,800$ is still being recognized each year. During

$2024,$ Seacrest reports net income of $$918,000$ and a $$408,000$ other comprehensive loss, both incurred uniformly throughout the

year. No dividends were declared during the year. Pine sold $27,200$ shares of Seacrest on August $1,2024,$ for $$238,787$ in cash.

However, Pine retains the ability to significantly influence the investee.

During the last quarter of $2023,$ Pine sold $$74,000$ in inventory $($which it had originally purchased for only $$44,400)$ to Seacrest. At the

end of that fiscal year, Seacrest's inventory retained $$9,200($at sales price$)$ of this merchandise, which was subsequently sold in the

first quarter of $2024$

Required:

On Pine's financial statements for the year ended December $31,2024,$ what income effects would be reported from its ownership in

Seacrest?

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar.