On January 1, 2012, Garr Company purchased 5,000 shares of Cey Company stock for $300,000. Garr investment represents 30 percent of the total outstanding shares of Cey. During 2012, Cey paid total dividends of $100,000 and reported net income of $300,000. What revenue does Garr report related to this investment and what is the amount to be reported as an investment in Cey stock at December 31.