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: Issuing Company Cost Fair Value Bernard Co. $33,600 $30,600 Chadwick Co. 36,000 33,700 $69,600 $64,300 The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20YS: Jan. 2. Purchased $72,800 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 $42,000 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 $11,600 are received on the Jolly Roger Co. investment. Jolly Roger Co. reported a total net income of $105,000 for 20YS, which O'Brien Industries Inc. recorded using the equity method. Dec. 31. 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. $31,200 Chadwick Co. 31,500 Gozar Inc. 75,600 Nightline Co. 41,160 For the year ending December 31, 20Y5, O'Brien Industries Inc. reported net income of $148,000 and paid no dividends. Required: The comparative unclassified balance sheets for December 31, 2014 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. O'Brien Industries Inc. Partial Balance Sheets December 31 Available-for-Sale Investments (at Cost) Valuation Allowance for Available-for-Sale Investments Available-for-Sale Investments (Fair Value) Interest Receivable Investment in Jolly Roger Co. Stock Office Equipment (Net) Total Assets Accounts Payable Common Stock Excess of Issue Price Over Par Retained Earnings Unrealized Gain (Loss) on Available-for-Sale Investments Total Liabilities and Stockholders' Equity 2015 2014 $69,600 (5,300) $64,300 $71,600 119,000 125,300 $596,700 $76,100 $68,600 65,600 65,600 208,800 208,800 259,000 (5,300) $596,700