Highland Industries Inc. makes investments in available-for-sale securities. Selected income statement items for the years ended December 31, Year 2 and Year 3, plus selected items from comparative balance sheets, are as follows:

There were no dividends.

Determine the missing items. If required, use the minus sign to indicate a net or operating loss, unrealized losses, or a credit balance in the valuation allowance account.

Highland Industries Inc. Selected Income Statement Items For the Years Ended December 31, Year 2 and Year 3

	Year 2	Year 3
Operating Income (Loss)	$fill in the blank 04ac6dfe8fa9fe3_1	$fill in the blank 04ac6dfe8fa9fe3_2
Gain (Loss) from Sale of Investments	3,210	(6,420)
Net Income (Loss)	$fill in the blank 04ac6dfe8fa9fe3_3	$(8,830)

Highland Industries Inc. Selected Balance Sheet Items December 31, Year 1, Year 2, and Year 3

	Dec. 31, Year 1	Dec. 31, Year 2	Dec. 31, Year 3
Assets
Available-for-Sale Investments, at Cost	$62,600	$54,570	$76,240
Valuation Allowance for Available-for-Sale Investments	4,010	(4,820)	fill in the blank ab6cf4095ff8fcd_1
Available-for-Sale Investments, at Fair Value	fill in the blank ab6cf4095ff8fcd_2	fill in the blank ab6cf4095ff8fcd_3	fill in the blank ab6cf4095ff8fcd_4
Stockholders' Equity
Unrealized Gain (Loss) on Available-for-Sale Investments	fill in the blank ab6cf4095ff8fcd_5	fill in the blank ab6cf4095ff8fcd_6	(5,620)
Retained Earnings	$131,610	$186,180	$fill in the blank ab6cf4095ff8fcd_7