Lydell Capital, Inc., makes investments in trading securities. Selected income statement items for the years ended December 31, 2016 and 2017, 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.

Lydell Capital, Inc.
Selected Income Statement Items
For the Years Ended December 31, 2016 and 2017
	2016	2017
Operating Income	$	$26,100
Unrealized Gain (Loss)		(3300)
Net Income	$	$22,800

Lydell Capital, Inc.
Selected Balance Sheet Items
December 31, 2015, 2016, and 2017
	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2017
Trading Investments, at Cost	$200400	$237800	$280200
Valuation Allowance for Trading Investments	(9800)	14700
Trading Investments, at Fair Value
Retained Earnings	$236200	$312600	$