Pine Company owns 40 percent (48,000 shares) of Seacrest, Inc., which it purchased several years ago for $229,200. Since the date of acquisition, the equity method has been properly applied, and the carrying amount of the investment account as of January 1, 2015, is $308,400. Excess patent cost amortization of $14,400 is still being recognized each year. During 2015, Seacrest reports net income of $390,000 and a $144,000 other comprehensive loss, both incurred uniformly throughout the year. No dividends were paid during the year. Pine sold 9,600 shares of Seacrest on August 1, 2015, for $110,657 in cash. However, Pine retains the ability to significantly influence the investee. During the last quarter of 2014, Pine sold $52,000 in inventory (which it had originally purchased for only $31,200) to Seacrest. At the end of that fiscal year, Seacrest's inventory retained $14,800 (at sales price) of this merchandise, which was subsequently sold in the first quarter of 2015. On Pine's financial statements for the year ended December 31, 2015, what income effects would be reported from its ownership in Seacrest? (Round your answers to the nearest whole dollar.) SEACREST, INC. Equity income Gain on sale of investment Other comprehensive loss