On January $1,2023,$ Stream Company acquired $28$ percent of the outstanding voting shares of Q$-$Video,

Incorporated, for $$692,000.$ Q$-$Video manufactures specialty cables for computer monitors. On that date,

Q$-$Video reported assets and liabilities with book values of $$2\mathrm{.}6$ million and $$718,000,$ respectively. A

customer list compiled by Q$-$Video had an appraised value of $$264,000,$ 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 $$246,000$ in $2023$ and a net loss of $$104,000$ in $2024.$ In each of these

two years, Q$-$Video declared and paid a cash dividend of $$16,000$ to its stockholders.

During $2023,$ Q$-$Video sold inventory that had an original cost of $$115,600$ to Stream for $$170,000.$ Of this

balance, $$85,000$ was resold to outsiders during $2023,$ and the remainder was sold during $2024.$ In $2024,$

Q$-$Video sold inventory to Stream for $$176,000.$ This inventory had cost only $$132,000.$ Stream resold

$$106,000$ 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.