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 31,20Y4, are as follows: The investment in Jolly Roger Co. stock represents 32% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20Y5: Jan. 2. Purchased $46,800 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 $30,000 of Nightline C0. 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 $8,700 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $75,000 for 20Y5, 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: following fair values: For the year ending December 31,20Y5,O Brien Industries Inc. reported net income of $1 Required: The comparative undassified balance sheets for December 31,20Y4 and 20Y5 are provided caloulations. Round final answers to nearest dollar. 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 31,20Y4, are as follows: The investment in Jolly Roger Co. stock represents 32% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20Y5: Jan. 2. Purchased $46,800 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 $30,000 of Nightline C0. 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 $8,700 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $75,000 for 20Y5, 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: following fair values: For the year ending December 31,20Y5,O Brien Industries Inc. reported net income of $1 Required: The comparative undassified balance sheets for December 31,20Y4 and 20Y5 are provided caloulations. Round final answers to nearest dollar