Accidentally added an extra photo. The firdt and last picture are the same. The balance sheet in the second photo with the missing balances is what has to be done. Thank you. If there are any more questions please let me know

Equity and Available-for-Sale Investments O'Brien Industries Inc. is a book publisher. The available-for-sale investments at cost and fair value on December 31, 2014, are as follows: Issuing Company Cost Fair Value Bernard Co. $19,500 $17,700 Chadwick Co. 25,900 24,200 $45,400 $41,900 The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20Y5: Jan. 2. Purchased $42,000 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on June 30 and December 31. June 30. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Oct. 1. Purchased $27,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1. Dividends of $7,500 are received on the Jolly Roger Co. investment. 9. Dec. 31. N 31. Jolly Roger Co. reported a total net income of $70,000 for 20Y5, which O'Brien Industries Inc. recorded using the equity method. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Accrued 3 months of interest on the Nightline bonds. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: 31. 31. Issuing Company Fair Value $18,200 Bernard Co. 22,400 Chadwick Co. 43,500 Gozar Inc. 26,460 Nightline Co. her 105 'Orion Inductrinn Ingronorted not income of 140 700 and naid no disedondo 31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: Fair Value Issuing Company Bernard Co. Chadwick Co. $18,200 22,400 Gozar Inc. 43,500 Nightline Co. 26,460 For the year ending December 31, 2045, O'Brien Industries Inc. reported net income of $148,700 and paid no dividends. Required: The comparative unclassified balance sheets for December 31, 20Y4 and 2045 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar. O'Brien Industries Inc. Partial Balance Sheets December 31 20Y5 20Y4 Available-for-Sale Investments (at Cost) $45,400 Valuation Allowance for Available-for-Sale Investments (3,500) Available-for-Sale Investments (Fair Value) $ $41,900 Interest Receivable $ $47,600 Investment in Jolly Roger Co. Stock Office Equipment (Net) 79,100 83,300 Total Assets $396,800 Accounts Payable Common Stock Excess of Issue Price Over Par Retained Earnings $50,600 43,600 138,900 $45,600 43,600 138,900 172,200 (3,500) Unrealized Gain (Loss) on Available-for-Sale Investments $ $396,800 Total Liabilities and Stockholders' Equity Previous Check My Work 1 more Check My Work uses remaining The available for sale investments at cost and fair value on December 31, 20Y4, are as follows: Issuing Company Bernard Co. Cost Fair Value $19,500 $17,700 Chadwick Co. 24,200 25,900 $45,400 $41,900 The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 2015: Jan. 2. Purchased $42,000 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available for sale investment. The bonds pay interest on June 30 and December 31. June 30. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Oct. 1. 9 Purchased $27,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1. Dividends of $7,500 are received on the Jolly Roger Co. investment. Jolly Roger Co. reported a total net income of $70,000 for 2085, which O'Brien Industries Inc. recorded using the equity method. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Dec. 31. 31. 31. Accrued 3 months of interest on the Nightline bonds. 31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: Issuing Company Fair Value Bernard Co. $18,200 22,400 Chadwick Co. 43,500 Gozar Inc. 26,460 Nightline Co. For the year ending December 31, 2045, O'Brien Industries Inc. reported net income of $148,700 and paid no dividends. Required: Lamifind balance sheets for December 31, 2014 and 2015 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim Previous Equity and Available-for-Sale Investments O'Brien Industries Inc. is a book publisher. The available-for-sale investments at cost and fair value on December 31, 2014, are as follows: Issuing Company Cost Fair Value Bernard Co. $19,500 $17,700 Chadwick Co. 25,900 24,200 $45,400 $41,900 The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20Y5: Jan. 2. Purchased $42,000 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on June 30 and December 31. June 30. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Oct. 1. Purchased $27,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1. Dividends of $7,500 are received on the Jolly Roger Co. investment. 9. Dec. 31. N 31. Jolly Roger Co. reported a total net income of $70,000 for 20Y5, which O'Brien Industries Inc. recorded using the equity method. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Accrued 3 months of interest on the Nightline bonds. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: 31. 31. Issuing Company Fair Value $18,200 Bernard Co. 22,400 Chadwick Co. 43,500 Gozar Inc. 26,460 Nightline Co. her 105 'Orion Inductrinn Ingronorted not income of 140 700 and naid no disedondo 31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: Fair Value Issuing Company Bernard Co. Chadwick Co. $18,200 22,400 Gozar Inc. 43,500 Nightline Co. 26,460 For the year ending December 31, 2045, O'Brien Industries Inc. reported net income of $148,700 and paid no dividends. Required: The comparative unclassified balance sheets for December 31, 20Y4 and 2045 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar. O'Brien Industries Inc. Partial Balance Sheets December 31 20Y5 20Y4 Available-for-Sale Investments (at Cost) $45,400 Valuation Allowance for Available-for-Sale Investments (3,500) Available-for-Sale Investments (Fair Value) $ $41,900 Interest Receivable $ $47,600 Investment in Jolly Roger Co. Stock Office Equipment (Net) 79,100 83,300 Total Assets $396,800 Accounts Payable Common Stock Excess of Issue Price Over Par Retained Earnings $50,600 43,600 138,900 $45,600 43,600 138,900 172,200 (3,500) Unrealized Gain (Loss) on Available-for-Sale Investments $ $396,800 Total Liabilities and Stockholders' Equity Previous Check My Work 1 more Check My Work uses remaining The available for sale investments at cost and fair value on December 31, 20Y4, are as follows: Issuing Company Bernard Co. Cost Fair Value $19,500 $17,700 Chadwick Co. 24,200 25,900 $45,400 $41,900 The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 2015: Jan. 2. Purchased $42,000 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available for sale investment. The bonds pay interest on June 30 and December 31. June 30. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Oct. 1. 9 Purchased $27,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1. Dividends of $7,500 are received on the Jolly Roger Co. investment. Jolly Roger Co. reported a total net income of $70,000 for 2085, which O'Brien Industries Inc. recorded using the equity method. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Dec. 31. 31. 31. Accrued 3 months of interest on the Nightline bonds. 31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: Issuing Company Fair Value Bernard Co. $18,200 22,400 Chadwick Co. 43,500 Gozar Inc. 26,460 Nightline Co. For the year ending December 31, 2045, O'Brien Industries Inc. reported net income of $148,700 and paid no dividends. Required: Lamifind balance sheets for December 31, 2014 and 2015 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim Previous