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 $150,800. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $177,900 and $143,300, respectively. The net income for Year 2 was $138,700, 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		$32,000
Paid-in capital in excess of par		238,000
Retained earnings		313,700
Unrealized gain on available-for-sale investments		27,100
	Total stockholders equity	$610,800

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	$