On March $1,2025,$ Green Company invests $ $14$ comma $000$ in Fruits comma Inc. stock. Fruits comma Inc. pays Green Company a $ $350$ dividend on August $1,2025.$ Green Company sells the Fruits comma Inc.$\text{'}$s stock on August $31,2025,$ for $ $14$ comma $250.$ Assume the investment is categorized as a$$ short$-$term equity investment and Green Company does not have significant influence over Fruits comma Inc.

Requirements

$1.$

Journalize the transactions for Green Company$\text{'}$s investment in Fruits comma Inc.$\text{'}$s stock.

$2.$

What was the net effect of the investment on Green Company$\text{'}$s net income for the year ended December$31,2025?$