Equity and Available-for-Sale Investments OBrien 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 30% of the outstanding shares of Jolly Roger Co. The following selected transactions occurred during 20Y5: Jan. 2. Purchased $41,800 of Gozar Inc. 5%,10-year bonds at 100 . The bonds are classified as an available-for-sale \}nvestment. 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 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 $8,500 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $74,000 for 20Y5, which O'Brien Industries Inc. recorded using the equity method. Dec. 31. Jolly Roger Co, reported a total net income of $74,000 for 20 Y5, 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: The comparative unclassified balance sheets for December 31,20Y4 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