Equity and Avallable-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 30% of the outstanding shares of Jolly Roger Ca. The following selected transactions occurred during zors: 3an. 2. Purchased $61,600 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 $36,000 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 $10,000 are received on the Jolly Roger Co0. investment. Dec. 31. Jolly Roger Co, reported a total net income of $91,000 for 20r5, which O'Brien Industries Inc, recorded using the equity method. 31. Recelved interest for 6 months on the Gozar Inc. bonds purchased on January 2 . 31. Acrued 3 months of interest on the Nightline bonds: 71. Adknted the wralde-for sale investment pertiolio to fair value, uning the fellowing far values! Hequired: fepative ambuntr. Do not roond interim calculations. Meend final answers to eearest dollar. The comparative undassified balance sheets for December 31, 20Y4 and 20Y5 are provided below. Selected balances are missing negative amounts. Do not round interim calculations. Round final answers to nearest dollar