On January $1,2023,$ Stream Company acquired $21$ percent of the

outstanding voting shares of Q$-$Video, Incorporated, for $$718,000.$ Q$-$

Video manufactures specialty cables for computer monitors. On that

date, Q$-$Video reported assets and liabilities with book values of $$2\mathrm{.}6$

million and $$768,000,$ respectively. A customer list compiled by Q$-$Video

had an appraised value of $$312,000,$ although it was not recorded on its

books. The expected remaining life of the customer list was six years

with straight$-$line amortization deemed appropriate. Any remaining

excess cost was not identifiable with any particular asset and thus was

considered goodwill.

Q$-$Video generated net income of $$284,000$ in $2023$ and a net loss of

$$108,000$ in $2024.$ In each of these two years, Q$-$Video declared and

paid a cash dividend of $$10,000$ to its stockholders.

During $2023,$ Q$-$Video sold inventory that had an original cost of

$$80,000$ to Stream for $$160,000.$ Of this balance, $$77,000$ was resold to

outsiders during $2023,$ and the remainder was sold during $2024.$ In

$2024,$ Q$-$Video sold inventory to Stream for $$180,000.$ This inventory

had cost only $$144,000.$ Stream resold $$98,000$ of the inventory during

$2024$ and the rest during $2025.$

Required:

For $2023$ and then for $2024,$ compute the amount that Stream should

report as income from its investment in Q$-$Video in its external financial

statements under the equity method.

Note: Enter your answers in whole dollars and not in millions.