Answer:
 the loss reported is $1,135,000
Explanation:
The computation of the amount of loss reported is shown below:
Investment cost $1,825,000  
Less: Share of Dividends received -$690,000	($2,300,000 × 30%)  
Carrying value of investment $1,135,000  
Share of net loss $1,320,000  ($4,400,000 × 30%)
It should be limited to the carrying value of an investment 
Hence, the loss reported is $1,135,000