On January 1, 2017, Orleans industries acquired a 15% interest in Florida Corporation through the purchase of 12,000 shares of Florida Corporation common stock for $640,000. During 2017, Florida Corp. paid $160,000 in dividends and reported a net loss of $200,000. Orleans is able to exert significant influence on Florida. However, Orleans mistakenly records these transactions using the cost method rather than the equity method of accounting. Which of the following would show the correct presentation for Orlean's investment using the equity method? 
Definitions:
Developing Nations
Countries with a lower standard of living, underdeveloped industrial base, and low Human Development Index relative to other countries.
Foreign Corrupt Practices Act
A U.S. law that prohibits American companies and their subsidiaries from bribing foreign officials to retain or obtain business.
Fines
Monetary penalties imposed as punishment for breaking laws or regulations.
Domestic Concern
Matters or businesses pertaining to the internal affairs or operations of a specific country.
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