Kruger Corporation has the following long-term investments: (1) Common stock of Eidman Co. (10% ownership) held as available-for-sale securities, cost $108,000, fair value $115,000. (2) Common stock of Pickerill Inc. (30% ownership), cost $210,000, equity $260,000.

Prepare the investments section of the balance sheet. (Enter account name only and do not provide descriptive information.)