Saber Corporation has these long-term investments: common stock of Sword Co. (10\% ownership) held as available-for-sale securities, cost \(\$ 108,000\), fair value \(\$ 113,000\), common stock of Epee Inc. (30\% ownership), cost \(\$ 210,000\), equity \(\$ 250,000\); and a bond sinking fund of \(\$ 150,000\). Prepare the investments section of the balance sheet.