On January 1, 2021, H8t-P6 Company acquired 46% of ABC Company's common stock for $264,000. During 2021, ABC Company reported a net income of $144,000 and paid dividends totaling $62,000. For 2022, ABC Company had a net income of $253,000 and paid dividends totaling $126,000. H8t-P6 Company sold one-fourth of its investment in ABC Company on December 31, 2022 for $22,820 cash. Calculate the amount of the loss reported by H8t-P6 Company from the sale of the investment. Do not place a minus sign in front of your