Investment reporting OBJ. 2, 3, 4 Teasdale Inc. manufactures and sells commercial and residential security equipment. The comparative unclassified balance sheets for December 31, 2017 and 2016 are provided below. Selected missing balances are shown by letters.

Teasdale Inc.

Balance Sheet December 31, 2017 and 2016 Dec. 31, 2017 Dec. 31, 2016 Cash $160,000 $156,000 Accounts receivable (net) 115,000 108,000 Available-for-sale investments (at cost)—Note 1

a. 91,200 Plus valuation allowance for available-for-sale investments

b. 8,776 Available-for-sale investments (fair value) $

c. $ 99,976 Interest receivable $

d. —

Investment in Wright Co. stock—Note 2

e. $ 69,200 Office equipment (net) 96,000 105,000 Total assets $

f. $538,176 Accounts payable $ 91,000 $ 72,000 Common stock 80,000 80,000 Excess of issue price over par 250,000 250,000 Retained earnings g. 127,400 Unrealized gain (loss) on available-for-sale investments h. 8,776 Total liabilities and stockholders’ equity $ i. $538,176 Note 1. Investments are classified as available for sale. The investments at cost and fair value on December 31, 2016, are as follows:
No. of Shares Cost per Share Total Cost Total Fair Value Alvarez Inc. stock 960 $38.00 $36,480 $39,936 Hirsch Inc. stock 1,900 28.80 54,720 60,040 $91,200 $99,976 Note 2. The Investment in Wright Co. stock is an equity method investment representing 30% of the outstanding shares of Wright Co.
The following selected investment transactions occurred during 2017:
Mar. 18. Purchased 800 shares of Richter Inc. at $40 including brokerage commission.
Richter is classified as an available-for-sale security.
July 12. Dividends of $12,000 are received on the Wright Co. investment.
Oct. 1. Purchased $24,000 of Toon Co. 4%, 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. Wright Co. reported a total net income of $80,000 for 2017. Teasdale recorded equity earnings for its share of Wright Co. net income.
31. Accrued interest for three months on the Toon Co. 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 Alvarez Inc. stock $41.50 per share Hirsch Inc. stock $26.00 per share Richter Inc. stock $48.00 per share Toon Co. bonds 101 per $100 of face amount 31. Closed the Teasdale Inc. net income of $51,240. Teasdale Inc. paid no dividends during the year.
Instructions Determine the missing letters in the unclassified balance sheet. Provide appropriate supporting calculations.