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 5b7e89085fe3fdf_1	$fill in the blank 5b7e89085fe3fdf_2
Gain (Loss) from Sale of Investments	5,410	(10,820)
Net Income (Loss)	$fill in the blank 5b7e89085fe3fdf_3	$(14,880)

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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	$105,500	$91,970	$128,490
Valuation Allowance for Available-for-Sale Investments	6,760	(8,120)	fill in the blank daf876051fdbf98_1
Available-for-Sale Investments, at Fair Value	fill in the blank daf876051fdbf98_2	fill in the blank daf876051fdbf98_3	fill in the blank daf876051fdbf98_4
Stockholders' Equity
Unrealized Gain (Loss) on Available-for-Sale Investments	fill in the blank daf876051fdbf98_5	fill in the blank daf876051fdbf98_6	(9,470)
Retained Earnings	$221,810	$313,780	$fill in the blank daf876051fdbf98_7