On January $1,2023,$ Stream Company acquired $25$ percent of the outstanding voting shares of Q$-$VIdeo, Incorporated, for $$718,000.$ Q$-$

VIdeo manufactures speclalty cables for computer monitors. On that date, Q$-$VIdeo reported assets and liabilitles with book values of

$$1\mathrm{.}8$ million and $$669,000,$ respectively. A customer list complled by Q$-$VIdeo had an appralsed value of $$234,000,$ although it was not

recorded on Its books. The expected remaining life of the customer IIst was five years with straight$-$IIne amortization deemed

approprlate. Any remaining excess cost was not identifiable with any particular asset and thus was considered goodwill.

Q$-$VIdeo generated net Income of $$222,000$ in $2023$ and a net loss of $$147,000$ in $2024.$ In each of these two years, Q$-$VIdeo declared

and pald a cash dividend of $$16,000$ to its stockholders.

During $2023,$ Q$-$Video sold Inventory that had an original cost of $$111,000$ to Stream for $$150,000.$ Of this balance, $$75,000$ was resold

to outsiders during $2023,$ and the remainder was sold during $2024.$ In $2024,$ Q$-$VIdeo sold Inventory to Stream for $$175,000.$ This

Inventory had cost only $$140,000.$ Stream resold $$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

financlal statements under the equlty method.

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