Missing statement items, available-for-sale securities OBJ. 4 Highland Industries Inc. makes investments in available-for-sale securities. Selected income statement items for the years ended December 31, 2016 and 2017, plus selected items from comparative balance sheets, are as follows:

Highland Industries Inc.

Selected Income Statement Items For the Years Ended December 31, 2016 and 2017 2016 2017 Operating income

a. g.

Gain (loss) from sale of investments $7,500 $(12,000)

Net income (loss)

b. (21,000)

Highland Industries Inc.

Selected Balance Sheet Items December 31, 2015, 2016, and 2017 Dec. 31, 2015 Dec. 31, 2016 Dec. 31, 2017 Assets Available-for-sale investments, at cost $ 90,000 $ 86,000 $102,000 Valuation allowance for available-for-sale investments 12,000 (11,000) h.

Available-for-sale investments, at fair value

c. e. i.

Stockholders’ Equity Unrealized gain (loss) on available-for-sale investments

d. f. (16,400)

Retained earnings $175,400 $220,000 j.

There were no dividends.

Determine the missing lettered items.