Silva, Inc. acquired 25% of Dorest Corporation's voting stock on January 1, 2021 for $1,000,000. During 2021, Darest eamed $600,000 and paid dividends of $350,000. Silva's 25% interest in Dorest gives Silva the ability to exercise significant influence over Do rest's aperating and financial policies. During 2022, Darest eamed $400,000 and paid cash dividends of $700,000 on April 1 and $100,000 on October 1. On July 1, 2022, Silva sold half of its stock in Dorest for $460,000 cash a. Before income taxes, what amount should Silva include in its 2021 income statement as a result of the investment? b. What should be the carrying amount of this investment in Silva's December 31, 2021 balance sheet? c. What should the gain be on sale of this investment in Silva's 2022 income statement