On January 1, 2019, Short Company purchased 15,500 shares (15% of the outstanding voting shares) of Daniel Corporation's $1 par value common stock at a cost of $68 per share as a long-term investment. During November 2019, Daniel declared and paid a cash dividend of $2.15 per share. At December 31, 2019, end of the accounting period, Daniel's shares were selling at $61.50. What is the net amount reported in the income statement for the year ended December 31, 2019