URGENT HELP

The Parent Company purchased common stock of Sub Company in a series of open-market purchases in 2021 and 2022. January 1, 2021 purchased 2,000 shares at $12 per share. January 1, 2022 purchased 9,000 shared at $15 per share. Sub Company had 20,000 shares of $10 par value common stock outstanding for the entire period. Dividends of 17000 were paid on December 31, 2022. Sub Company had Net Income of $25,000 in 2021 and $40,000 in 2022. The amount of revaluation loss the Parent Company recognizes in 2022 is The net impact on Parent Company books of the Investment in Sub Company account due to the 2022 dividends and net income of Sub Company would be