On January $1,2024,$ Pine Company owns $40$ percent $(108,000$ shares$)$ of Seacrest, Incorporated, which it purchased several years ago for $$537,300.$ Since the date of acquisition, the equity method has been properly applied, and the carrying amount of the investment account as of January $1,2024,$ is $$715,500.$ Excess patent cost amortization of $$32,400$ is still being recognized each year. During $2024,$ Seacrest reports net income of $$750,000$ and a $$324,000$ other comprehensive loss, both incurred uniformly throughout the year. No dividends were declared during the year. Pine sold $21,600$ shares of Seacrest on August $1,2024,$ for $$195,933$ in cash. However, Pine retains the ability to significantly influence the investee. During the last quarter of $2023,$ Pine sold $$67,000$ in inventory $($which it had originally purchased for only $$40,200)$ to Seacrest. At the end of that fiscal year, Seacrest's inventory retained $$10,900($at sales price$)$ of this merchandise, which was subsequently sold in the first quarter of $2024.$ Required: On Pine$$s financial statements for the year ended December $31,2024,$ what income effects would be reported from its ownership in Seacrest?

Equity Income:

Gain on Sale of investment:

Other comprehensive loss: