Brief Exercise H-8 Sandhill Corporation has these long-term investments: common stock of Vejas Co. (10% ownership), cost $108,240, far value $117,850, common stock of Penn Inc. (30% ownership), cost $209,190, equity $243,360; and debt investment, cost $96,500, fair value, $162,500. Prepare the investments section of the balance sheet. Sandhill Corporation (Partial) Balance Sheet List Of Accounts Brief Exercise H-8 Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accumulated Other Comprehensive Loss Allowance for Doubtful Accounts Bonds Payable Buildings Cash Common Stock Debt Investments Discount on Bonds Payable Dividend Revenue Dividends Payable Equipment Fair Value Adjustment Fair Value Adjustment-Available-for-Sale Fair Value Adjustment-Debt Fair Value Adjustment-Stock Fair Value Adjustment-Trading Gain on Sale of Debt Investments Gain on Sale of Stock Investments Goodwill Income Tax Payable Interest Receivable Interest Revenue Inventory Land Loss on Sale of Stock Investments Notes Payable Paid-in Capital in Excess of Par Value Prepaid Insurance Retained Earnings Revenue from Stock Investments Stock Investments Unrealized Gain Unrealized Gain or Loss-Equity Unrealized Gain or Loss-Income Unrealized Loss Unrealized Loss on Available-for-Sale Securities