Ivanhoe Corporation has the following long-term investments. (1) Common stock of Eidman Co. (10% ownership), cost $101,500, fair value $108,500. (2) Common stock of Pickerill Inc. (30% ownership), cost $201,500, equity $251,500. (3) Debt investment, cost $91,500, fair value $151,500. Prepare the investments section of the balance sheet.