At year end, Westbrook Co. held several investments with the intent of selling them in the near term. The investments consisted of $100,000, 8%, 5-year bonds, purchased for $76,000, and short-term notes purchased for $27,000. At year end, the bonds were selling on the open market for $114,000, and the short-term notes had a market value of $58,000. What amount should Rim report as trading securities in its year-end balance sheet?