Oceanic Airways makes investments in available-for-sale securities. Selected income statement items for the years ended December 31, 2012 and 2013, plus selected items from comparative balance sheets, are asfollows:

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Oceanic Airways Selected Income Statement Items For the Years Ended December 31, 2012 and 2013 2012 2013 Operating income a. g. $ (8,000) Gain (loss) from sale of investments $4,000 Net income (loss) b. (15,000) Oceanic Airways Selected Balance Sheet Items December 31, 2011, 2012, and 2013 Dec. 31, 2011 Dec. 31, 2012 Dec. 31, 2013 Assets Available-for-sale investments, at cost $ 78,000 $ 68,000 $95,000 Valuation allowance for available-for-sale investments 6,000 (9,000) h. Available-for-sale investments, at fair value C. e. Stockholders'Equity f. Unrealized gain (loss) on available-for- sale investments Retained earnings d. (11,000) $151,000 $201,000 There were no dividends. Determine the missing lettered items.