Balance Sheet Presentation of Available-for-sale Investments During 2014, Toney Corporation held a portfolio of available-for-sale securities having a cost of $175,200. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $206,700 and $166,400, respectively. The net income for 2014 was $161,200, and no dividends were paid during the year. The Stockholders' Equity section of the balance sheet was as follows on December 31, 2013: Toney Corporation Stockholders' Equity December 31, 2013 Common stock $37,000 Paid-in capital in excess of par 277,000 364,400 Retained earnings Unrealized gain (loss) on available-for- 31,500 sale investments 709,900 otal Hide Prepare the Stockholders' Equity section of the balance sheet for December 31, 2014. Toney Corporation Balance Sheet (selected Stockholders' Equity items) December 31, 201A