Dec. 31Received $18,000 of cash dividends on Helsi Co. stock. Helsi Co. reported net income of $74,000 in Year 2.

Glacier Products Inc. uses the equity method of accounting for its investment in Helsi Co.

Dec. 31Malmo Inc. is classified as an available-for-sale investment and is adjusted to a fair value of $52 per share. Use the valuation allowance for available-for-sale investments account in making the adjustment for the increase in fair value from $45 to $52 per share.

Dec. 31-Income	Investment in Helsi Co. Stock	?	?
	Income of Helsi Co.	?	?
Dec. 31-Valuation	Valuation Allowance for Available-for-Sale Investments	?	?
	Unrealized Gain (Loss) on Available-for-Sale Investments	?	?

Please fill in the blanks with the question marks in.