On January $1,2023,$ Stream Company acquired $25$ percent of the outstanding voting shares of Q$-$Video, Incorporated, for $$656,000.$ Q$-$Video manufactures specialty cables for computer monitors. On that date, $Q-$Video reported assets and liabilities with book values of $$1\mathrm{.}6$ million and $$728,000,$ respectively. A customer list compiled by $Q-$Video had an appraised value of $$212,000,$ 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 $$310,000$ in $2023$ and a net loss of $$94,000$ 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 $$120,120$ to Stream for $$156,000.$ Of this balance, $$78,000$ was resold to outsiders during $2023,$ and the remainder was sold during $2024.$ In $2024,$ Q$-$Video sold inventory to Stream for $$176,000.$ This inventory had cost only $$132,000.$ Stream resold $$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.

Answer is complete but not entirely correct.

$\backslash$table$[[2023,$Equity income,of$,$$$,55,606],[2024,$Equity loss,,,$]]$