JED Capital Inc., makes investments in trading securities. Selected income statement items for the years ended December 31, Year 2 and Year 3, plus selected items from comparative balance sheets, are shown in the income statement and balance sheet below: There were no dividends. Determine the missing items. JED Capital Inc. Selected Income Statement Items For the Years Ended December 31, Year 2 and Year 3 Year 2 Year 3 Operating Income $ Unrealized Gain (Loss) (2,500) Net Income $17,600 JED Capital Inc. Selected Balance Sheet Items December 31, Year 1, Year 2, and Year 3 Dec. 31, Year 1 Dec. 31, Year 2 Trading Investments, at Cost $154,700 $183,600 Valuation Allowance for Trading Investments (7,600) 11,300 Dec. 31, Year 3 $216,300 Trading Investments, at Fair Value Retained Earnings $182,300 $241,300 $