On January 1, 2014, Orleans industries acquired a 15% interest in Florida Corporation through the purchase of 12,000 shares of Florida Corporation common stock for $320,000. During 2014, Florida Corp. paid $80,000 in dividends and reported a net loss of $100,000. 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:
Interest Rates
The percentage charged or paid for the use of money, typically expressed as an annual rate provided by lenders to borrowers.
Bond Prices
The market cost of bonds, which can fluctuate based on interest rate movements, credit quality, and other factors.
Retractable Bonds
Bonds that provide the holder the option to redeem them at a predetermined price before maturity, potentially at par value or a slight premium.
Interest Rates
The fee, shown as a percentage of the total amount loaned, that a lender imposes on a borrower for the right to use their funds.
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