on january 1, 2022, short company purchased 15,500 shares (15% of the outstanding voting shares) of daniel corporation's $1 par value common stock at a cost of $68 per share as a long-term investment. during november 2022, daniel declared and paid a cash dividend of $2.15 per share. at december 31, 2022, the end of the accounting period, daniel's shares were selling at $61.50. what is the net amount reported in the income statement for the year ended december 31, 2022 for short company related to this investment?