Help finish please

On January 1, 2024, Pine Company owns 40 percent (64,000 shares) of Seacrest, Incorporated, which it purchased several years ago for $344,000. 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 $449,600. Excess patent cost amortization of $19,200 is still being recognized each year. During 2024 , Seacrest reports net income of $486,000 and a $192,000 other comprehensive loss, both incurred uniformly throughout the year. No dividends were declared during the year. Pine sold 12,800 shares of Seacrest on August 1,2024 , for $138,048 in cash. However, Pine retains the ability to significantly influence the investee. During the last quarter of 2023 , Pine sold $56,000 in inventory (which it had originally purchased for only $33,600 ) to Seacrest. At the end of that fiscal year, Seacrest's inventory retained $12,600 (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