On January $1.2024,$ Pre Company owns $40$ percent $(228,000$ shares$)$ of Seacrest, Incorporaned, which if purchased several years ago for $$665,600.$ Since the date of ecqulstion, the equity method has been properfy applied, and the carying amount of the investment account as of January $1,2024,$ is $$876\mathrm{.}800.$ Eucess patent cost artirtization of $$38,400$ is anal being recogntred ewch yeer Durtan $2024,$ Seacrect reports net incorne of $$870,000$ and a $$384,000$ other comprehensive loss, both incurred undberty throughout the year. No dividends were declered daing the yebr. Pre sold $25,500$ shares of Seacrest on August $1\mathrm{.}2024,$ for $$226,542$ in canh However, Pine retains the ability to significantly influence the invertee

During the last ouster of $2023,$ Pine sold $$72000$ in theertory fwhich thad oeiginally purchased for only $843200)10$ Sesorent. At the end of that fiscal year, Seacrest's inventory retained $$14\mathrm{.}200$ cot sales peicel of this merchendise, which was subtequeridy sold in the firs quatter of $2024.$

Bequired: Seserest"

Note: Do net round imtermediste calculotions. Bound your anowers to the nesest whble doller

Answer is complete but not entirely cerrect.

$\backslash$table$[[$SEACRE ST INCORPCRATED$],[$Other comprebentive loss,O$,5,140\mathrm{.}1000],[$Owin on sale of investment,$0,5,(51\mathrm{.}182)8],[$Equily incoese,$,5,328,180$