During 2016, Copernicus Corporation held a portfolio of available-for-sale securities having a cost of $188,200. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $228,400 and $152,800, respectively. The net income for 2016 was $192,100, and no dividends were paid during the year. The Stockholders Equity section of the balance sheet was as follows on December 31, 2015:

Copernicus Corporation

Balance Sheet (selected Stockholders Equity items)

December 31, 2015

1	Common stock	$55,000.00
2	Paid-in capital in excess of par	262,500.00
3	Retained earnings	350,500.00
4	Unrealized gain (loss) on available-for-sale investments	40,200.00
5	Total	$708,200.00

Prepare the Stockholders Equity section of the balance sheet for December 31, 2016. Refer to the Chart of Accounts for exact wording of account titles. For those boxes in which you must enter subtracted or negative numbers use a minus sign.