O'Brien Industries Inc. is a book publisher. The comparative unclassified balance sheets for December 31, 2017 and 2016 follow. 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, 2016, are as follows:

Note 2. The investment in Jolly Roger Co. stock is an equity method investment representing 30% of the outstanding shares of Jolly Roger Co.
The following selected investment transactions occurred during 2017:
May 5. Purchased 3,080 shares of Gozar Inc. at $30 per share including brokerage commission. Gozar Inc. is classified as an available-for-sale security.
Oct. 1. Purchased $40,000 of Nightline Co. 6%, 10-year bonds at 100. The bonds are classified as available for sale. The bonds pay interest on October 1 and April 1.
9. Dividends of $12,500 are received on the Jolly Roger Co. investment.
Dec. 31. Jolly Roger Co. reported a total net income of $112,000 for 2017. O'Brien Industries
Inc. recorded equity earnings for its share of Jolly Roger Co. net income.
31. Accrued three months of interest on the Nightline bonds.
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
Bernard Co. stock ........................................$15.40 per share
Chadwick Co. stock ......................................$46.00 per share
Gozar Inc. stock ..........................................$32.00 per share
Nightline Co. bonds .......................$98 per $100 of face amount
31. Closed the O'Brien Industries Inc. net income of $146,230. O'Brien Industries Inc. paid no dividends during the year.

Instructions:

Determine the missing letters in the unclassified balance sheet. Provide appropriate supporting calculations.

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O'Brien Industries Ind. Balance Sheet December 31, 2017 and 2016 Dec. 31, 2017 Dec. 31, 2016 $220,000 138,000 103,770 Cash Accounts receivable (net) Available-for-sale investments (at cost)-Note 1 Less valuation allowance for available-for-sale investments Available-for-sale investments (fair value) Interest receivable Investment in Jolly Roger Co. stock-Note 2 Office equipment (net) $233,000 136,530 a. b. C. 2,500 $101,270 $ d. e. 115,000 Total assets Accounts payable Common stock Excess of issue price over par Retained earnings Unrealized gain (loss) on available-for-sale investments 69,400 70,000 225,000 g. 130,000 $666,270 65,000 70,000 225,000 308,770 Total liabilities and stockholders' equity $666,270 No. of Shares 2,250 1,260 Cost per Share $17 52 Total Cost $ 38,250 65.52063,770 Total Fair Value 37,500 $101,270 Bernard Co.stock Chadwick Co. stock $103,770