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On January $1,2023,$ Stream Company acquired $20$ percent of the outstanding voting shares of Q$-$Video, Incorporated, for $$702,000.Q-$Video manufactures specialty cables for computer monitors. On that date, $Q-$Video reported assets and liabilities with book values of $$2\mathrm{.}0$ million and $$746,000,$ respectively. A customer list compiled by $Q-$Video had an appraised value of $$330,000,$ although it was notrecorded on its books. The expected remaining life of the customer list was twenty years with straight$-$line amortization deemed appropriate. Any remaining excess cost was not identifiable with any particular asset and thus was considered gooodwill.

Q$-$Video generated net income of $$208,000$ in $2023$ and a net loss of $$84,000$ 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 $$92,040$ to Stream for $$156,000.$ Of this balance, $$78,000$ was resold to outsiders during $2023,$ and the remainder was sold during $2024.$ In $2024,$ Q$-$Video sold inventory to Stream for $$184,000.$ This inventory had cost only $$138,000.$ Stream resold $$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 financial statements under the equity method.

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

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

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