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, 2014, are as follows: Fair Value Issuing Company Cost Bernard Co. $35,100 $31,900 41,100 Chadwick Co. 44,000 $79,100 $73,000 The investment in Jolly Roger Co. stock represents 32% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 2045: 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 $48,000 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 $13,100 are received on the Jolly Roger Co. Investment. Dec. 31. Jolly Roger Co. reported a total net income of $113,000 for 2015, which O'Brien Industries Inc. recorded using the equity method. Received interest for 6 months on the Gozar Inc. bonds purchased on 31. 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 Falr Value Bernard Co $32,400 Chadwick Co. 39,000 Gozar Inc. 80,000 Nightline Co. 47,040 For the year ending December 31, 2045, O'Brien Industries Inc. reported net income of $148,100 and paid no dividends. Required: The comparative unclassified balance sheets for December 31, 2014 and 2015 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 2015 2014 Available for Sale Investments (at Cost) $79,100 Valuation Allowance for Avelle for sale investments (6.100) Avsfor Sale investments (ar Value) 373,000 Interest Receivable Investment in Jolly Roger Co Stock 70,000 Omica Equipment (NL) 127,000 154.600 Total Assets $640,000 Account Payable 101,500 $3,700 Common Stock 10,500 70,500 Ecomus Price Over Par 224.300 224,300 Rated to 278,500 Unrealted Gan (son Available for sale invest (6,100) Tot Laws and Stockholders' County 1640.00