On January $1,2024,$ Pine Company owns $40$ percent $(96,000$ shares$)$ of Seacrest, Incorporated, which it purchased several years ago for $$487,200.$ Since the date of acquisition, the equity method has been properly applied, and the carrying amount of the investment account as of January $1,2024,$ is $$645,600.$ Excess patent cost amortization of $$28,800$ is still being recognized each year. During $2024,$ Seacrest reports net income of $$678,000$ and a $$288,000$ other comprehensive loss, both incurred uniformly throughout the year. No dividends were declared during the year. Pine sold $19,200$ shares of Seacrest on August $1,2024,$ for $$187,555$ in cash. However, Pine retains the ability to significantly influence the investee.

During the last quarter of $2023,$ Pine sold $$64,000$ in inventory $($which it had originally purchased for only $$38,400)$ to Seacrest. At the end of that fiscal year, Seacrest's inventory retained $$18,400($at sales price$)$ of this merchandise, which was subsequently sold in the first quarter of $2024.$

Required:

On Pine's financial statements for the year ended December $31,2024,$ what income effects would be reported from its ownership in Seacrest?

Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar.

$\backslash$table$[[$SEACREST$,$ INCORPORATED$],[,],[,]]$