On January 2, 2017, B Company purchased 15,000 shares of the stock

of Echo Company, and did not obtain significant influence. The investment is intended as a long-term investment. The stock was purchased for $12 per share, and represents a 15% ownership stake. Echo Company made $25,000 of net income in 2017, and paid dividends of $10,000 on December 15, 2017. On December 31, 2017 Echo company’s stock was trading on the open market for $11 per share at the end of the year. use this information to determine the dollar amount that should reported by B company during 2017 for the following items:

-Dividend Income
-Unrealized Gain/Loss-OIC
-Available for Sale Securities