On January $1,2024,$ Pine Company owns $40$ percent $(120,000$ shares$)$ of Seacrest, Incorporated, which it purchased several years ago for $$678,000.$ Since the date of acquisition, the equity method has been properly applied, and the carrying amount of the investment account as of January $1,2024,$ is $$876,000.$ Excess patent cost amortization of $$36,000$ is still being recognized each year. During $2024,$ Seacrest reports net income of $$822,000$ and a $$360,000$ other comprehensive loss, both incurred uniformly throughout the year. No dividends were declared during the year. Pine sold $24,000$ shares of Seacrest on August $1,2024,$ for $$224,401$ in cash. However, Pine retains the ability to significantly influence the investee.

During the last quarter of $2023,$ Pine sold $$70,000$ in inventory $($which it had originally purchased for only $$42,000)$ to Seacrest. At the end of that fiscal year, Seacrest's inventory retained $$16,700($at sales price$)$ 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.

Seacrest, Incorporated

Gain on sale of investment:

Other comprehensive loss:

Equity income: