Balance Sheet Presentation of Available-for-Sale Investments During Year 2, Copernicus Corporation held a portfolio of available-for-sale securities having a cost of $193,800. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $228,700 and $184,100, respectively. The net income for Year 2 was $178,300, and no dividends were paid during the year. The Stockholders' Equity section of the balance sheet was as follows on December 31, Year 1: Copernicus Corporation Stockholders' Equity December 31, Year 1 Common stock $41,000 Paid-in capital in excess of par 306,000 Retained earnings 403,100 Unrealized gain on available-for-sale investments 34,900 Total stockholders' equity $785,000 I Prepare the Stockholders' Equity section of the balance sheet for December 31, Year 2. Copernicus Corporation Balance Sheet (selected Stockholders' Equity items) December 31, Year 2 Total stockholders' equity