On January 1, 2024, Pine Company owns 40 percent (92,000 shares) of Seacrest, Incorporated, which it purchased several years ago for $476,100. 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 $627,900. Excess patent cost amortization of $27,600 is still being recognized each year. During 2024, Seacrest reports net income of $654,000 and a $276,000 other comprehensive loss, both incurred uniformly throughout the year. No dividends were declared during the year. Pine sold 18,400 shares of Seacrest on August 1, 2024, for $182,021 in cash. However, Pine retains the ability to significantly influence the investee. During the last quarter of 2023, Pine sold $63,000 in inventory (which it had originally purchased for only $37,800) to Seacrest. At the end of that fiscal year, Seacrest's inventory retained $18,700 (at sales price) of this merchandise, which was subsequently sold in the first quarter of 2024.

Required: On Pines financial statements for the year ended December 31, 2024, what income effects would be reported from its ownership in Seacrest?