Equity and Available$-$for$-$Sale Investments

O$$Brien Industries Inc. is a book publisher.

The available$-$for$-$sale investments at cost and fair value on December $31,20$Y$4,$ are as follows:

Issuing Company Cost Fair Value

Bernard Co$.$ $$35,000$ $$31,900$

Chadwick Co$.31,50029,500$

$$66,500$ $$61,400$

The investment in Jolly Roger Co$.$ stock represents $30\%$ of the outstanding shares of Jolly Roger Co$.$

The following selected transactions occurred during $20$Y$5$:

Jan. $2.$ Purchased $$75,400$ 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 $$39,000$ 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 $$11,100$ are received on the Jolly Roger Co$.$ investment.

Dec. $31.$ Jolly Roger Co$.$ reported a total net income of $$99,000$ for $20$Y$5,$ which O$$Brien 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$.$ $$32,500$

Chadwick Co$.28,000$

Gozar Inc. $78,300$

Nightline Co$.38,220$

For the year ending December $31,20$Y$5,$ O$$Brien Industries Inc. reported net income of $$148,000$ and paid no dividends.

Required:

The comparative unclassified balance sheets for December $31,20$Y$4$ and $20$Y$5$ 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.