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 transactionns occurred during 20Y5: Jan. 2. Purchased $27,000 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 $27,000 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 $7,200 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $67,000 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 . 9. Dividends of $7,200 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $67,000 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: For the year ending December 31, 20Y5, O'Brien 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. Determin the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar. The comparative unclassified balance sheets for December 31,20 Y 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