Missing Statement Items, Available for Sale Securities 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) Gain (Loss) from Sale of Investments 2,850 (5,700) Net Income (Loss) $(7,840) Dec 31, Year 3 $67,690 Highland Industries Inc. Selected Balance Sheet Items December 31, Year 1, Year 2, and Year 3 Dec 31, Year 1 Dec 31, Year 2 Assets Available for Sale investments, at Cost $55,580 $48,450 Valuation Allowance for Available for Sale Investments 3,560 (4,280) Available for Sale Investments, at Fair Value Stockholders' Equity Unrealed Gain (Loss) on Available for Sale Investments Retained Earnings $116,650 $165,300 (4.990)