eBook Equity and Available-for-Sale Investments OBrien Industries Inc. is a book publisher. The available-for-sale investments at cost and fair value on December 31, 20Y4, are as follows: Issuing Company Cost Fair Value Bernard Co. $35,100 $31,900 Chadwick Co. 39,600 37,000 $74,700 $68,900 The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20Y5: Jan. 2. Purchased $76,800 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on June 30 and December 31. June 30. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. Oct. 1. Purchased $45,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1. 9. Dividends of $12,400 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $111,000 for 20Y5, which OBrien Industries Inc. recorded using the equity method. 31. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. 31. Accrued 3 months of interest on the Nightline bonds. 31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: Issuing Company Fair Value Bernard Co. $32,400 Chadwick Co. 35,100 Gozar Inc. 80,000 Nightline Co. 44,100 For the year ending December 31, 20Y5, OBrien Industries Inc. reported net income of $148,100 and paid no dividends. Required: The comparative unclassified balance sheets for December 31, 20Y4 and 20Y5 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar. OBrien Industries Inc. Partial Balance Sheets December 31 20Y5 20Y4 Available-for-Sale Investments (at Cost) $fill in the blank 1 196,500 $74,700 Valuation Allowance for Available-for-Sale Investments fill in the blank 2 (5,800) Available-for-Sale Investments (Fair Value) $fill in the blank 3 $68,900 Interest Receivable $fill in the blank 4 Investment in Jolly Roger Co. Stock fill in the blank 5 $75,500 Office Equipment (Net) 125,500 132,100 Total Assets $fill in the blank 6 $629,100 Accounts Payable $80,300 $72,300 Common Stock 69,200 69,200 Excess of Issue Price Over Par 220,200 220,200 Retained Earnings fill in the blank 7 273,200 Unrealized Gain (Loss) on Available-for-Sale Investments fill in the blank 8 (5,800) Total Liabilities and Stockholders' Equity $fill in the blank 9 $629,100