Miranda Ltd. manufactures and sells commercial and residential security equipment. The comparative statement of financial position for December 31, 2016 and 2015, is 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, 2015, are as follows:

Note 2. The Investment in New Denver Co. shares is an equity-method investment representing 36% of the outstanding shares of New Denver Co. Note 3. Miranda Ltd. treats brokerage fees as part of the investment cost.
The following selected investment transactions occurred during 2016:
2016
Apr. 21. Purchased 300 shares of Winkler Resorts Ltd. at $20 per share plus a $45 brokerage commission.
Jun. 12. Dividends of $1 per share are received on the UR-Smart Inc. share investment.
Sep. 9. Dividends of $8,900 are received on the New 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 October 1 and April 1.
Dec. 31. New Denver Co. reported a total net income of $40,000 for 2016. Miranda recorded equity earnings for its share of New 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. shares .................................................$28 per share
UR-Smart Inc. shares ...............................................$20 per share
Winkler Resorts Ltd. shares .......................................$24 per share
Vita-Mighty Co. bonds ............................................102 per $1,000 of face value
31. Closed the Miranda Ltd. net income of $18,685 for 2016. Miranda paid no dividends during 2016.
Instructions
1. Journalize the 2016 transactions.
2. Determine the missing letters in the unclassified statement of financial position.
Provide appropriate supporting calculations.