On January $1,2023,$ Stream Company acquired $21$ percent of the outstanding voting shares of Q$-$Video, Incorporated, for $$620,000.$ Q$-$

Video manufactures specialty cables for computer monitors. On that date, Q$-$Video reported assets and liabilities with book values of

$$2\mathrm{.}2$ million and $$600,000,$ respectively. A customer list compiled by $Q-$Video had an appraised value of $$324,000,$ although it was not

recorded on its books. The expected remaining life of the customer list was five 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 $$282,000$ in $2023$ and a net loss of $$100,000$ 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 $$84,000$ to Stream for $$168,000.$ Of this balance, $$84,000$ was resold

to outsiders during $2023,$ and the remainder was sold during $2024.$ In $2024,Q-$Video sold inventory to Stream for $$184,000.$ This

inventory had cost only $$138,000.$ Stream resold $$96,000$ 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.