During Year 2, Copernicus Corporation held a portfolio of available-for-sale securities having a cost of $141,200. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $166,600 and $134,100, respectively. The net income for Year 2 was $129,900, 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 Paid-in capital in excess of par Retained earnings Unrealized gain on available-for-sale investments Total stockholders' equity $30,000 223,000 293,700 25,400 $572,100 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