Miranda, Inc., manufactures and sells commercial and residential security equipment. The comparative unclassified balance sheets for December 31, 2011 and 2010 are provided below. Selected missing balances are shown by letters.

Note 1. Investments are classified as available for sale. The investments at cost and fair value on December 31, 2010, are as follows:

Note 2. The Investment in Denver Co. stock is an equity method investment representing 36% of the outstanding shares of Denver Co.
The following selected investment transactions occurred during 2011:
2011
Apr. 21. Purchased 300 shares of Vegas Resorts, Inc., at $20 per share plus a $45 brokerage commission.
June12. Dividends of $1 per share are received on the UR-Smart Inc. stock investment.
Sept. 9. Dividends of $8,900 are received on the Denver Co. investment.
Oct. 1. Purchased $8,000 of Vita-Mighty Co. 7%, 10-year bonds at 100. The bonds are classified as available for sale. The bonds pay interest on Oct. 1 and Apr. 1.
Dec. 31. Denver Co. reported a total net income of $40,000 for 2011. Miranda recorded equity earnings for its share of Denver Co. net income.
31. Accrued interest on Vita-Mighty bonds purchased on October 1.
31. Adjusted the available-for-sale investment portfolio to fair value using the following fair value per share amounts:
Available-for-Sale
Investments Fair Value
Tyndale Inc. stock $28 per share
UR-Smart, Inc., stock $20 per share
Vegas Resorts, Inc., stock $24 per share
Vita-Mighty Co. bonds 102 per $1,000 of face value
31. Closed the Miranda, Inc., net income of $18,685 for 2011. Miranda paid no dividends during 2011.
Instructions
Determine the missing letters in the unclassified balance sheet. Provide appropriate supportingcalculations.

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Miranda, Inc. Balance Sheet December 31, 2011 and 2010 Dec. 31, 2010 Dec. 31, 2011 $ 98,000 67,500 36,000 $104,000 71,000 Cash Accounts receivable (net) Available-for-sale investments (at cost-Note 1 a. Plus valuation allowance for available-for-sale investments b. $ C. 4,000 $ 40,000 Available-forsale investments (fair value) Interest receivable $ 48,000 65,000 $318.500 Investment in Denver Co. stock-Note 2 e. Office equipment (net) 60,000 Total assets $ 56,900 50,000 160,000 $ 51,400 50,000 160,000 53,100 Accounts payable Common stock Excess of issue price over par Retained earnings Plus unrealized gain (loss) on available-for g. sale investments h. 4,000 $318,500 $ i. Total liabilities and stockholders' equity