Brien Industries Inc. is a book publisher. Bote 1. Investments are classified as available for sale. The investments at cost and fair value on December 31, Year 1, are as follows: Bernard Co. stock Chadwick Co. stock No. of Shares 2,000 1,000 Cost per Share Total Cost $13 $26,000 41 41,000 $67,000 Total Fair Value $23,700 38,300 $62,000 Note 2. The investment in Jolly Roger Co. stock is an equity method investment representing 32% of the outstanding shares of Jolly Roger Co. The following selected investment transactions occurred during Year 2: May 5. Oct. 1. Oct. 9. Dec. 31. Purchased 2,300 shares of Gozar Inc. at $24 per share including brokerage commission. Gozar Inc. is classified as an available-for- sale security. Purchased $39,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as available for sale. The bonds pay interest on October 1 and April 1. Dividends of $11,200 are received on the Jolly Roger Co. Investment. Jolly Roger Co. reported a total net income of $99,000 for Year 2. O'Brien Industries Inc. recorded equity earnings for its share of Jolly Roger Co. net income. Accrued three months of interest on the Nightline bonds. 31. 31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair value per-share amounts: Available-for-Sale Investments Bernard Co. stock Chadwick Co. stock Gozar Inc. stock Nightline Co. bonds Fair Value $12 per share $36 per share $25 per share $98 per $100 of face amount Dec. 31. Closed the O'Brien Industries Inc. net income of $142,600. O'Brien Industries Inc. paid no dividends during the year. Required: The comparative unclassified balance sheets for December 31, Year 2 and Year 1 are provided below. Determine the missing amounts in the unclassified balance sheet. Do nol round interim calculations. Round final answers to nearest dollar. Use minus sign to indicate the negative amounts. Cash Accounts Receivable (Net)) O'Brien Industries Inc. Balance Sheet December 31, Year 2 and Year 1 Available-for-Sale Investments (at Cost) Note 1 Less Valuation Allowance for Available-for-Sale Investments Available-for-Sale Investments (Fair Value) Interest Receivable Investment in Jolly Roger Co. Stock - Note 21 Office Equipment (Net) Total Assets Accounts Pavable. Dec. 31, Year 2 Dec. 31, Year 1 $221,132 $190,600 133,300 111,900 123,400 67,000 5,000 $62,000 $ 67,300 117,800 $561,100 $71.600 $ 64.500 Cash O'Brien Industries Inc. Balance Sheet December 31, Year 2 and Year 1 Accounts Receivable (Net) Available-for-Sale Investments (at Cost) Note 1 - Less Valuation Allowance for Available-for-Sale Investments Available-for-Sale Investments (Fair Value) Interest Receivable Dec. 31, Year 2 Dec. 31, Year 1 $221,132 133,300 Investment in Jolly Roger Co. Stock - Note 2 111,900 Office Equipment (Net) Total Assets Accounts Payable Common Stock Excess of Issue Price Over Par Retained Earnings Unrealized Gain (Loss) on Available-for-Sale Investments Total Liabilities and Stockholders' Equity $ $190,600 123,400 67,000 5,000 $62,000 $ 67,300 117,800 $561,100 $ 71,600 $ 64,500 61,700 61,700 196,400 196,400 243,500 (5,000) $561,100