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 5,800 (11,600) Net Income (Loss) S(15,950) Highland Industries Inc. Selected Balance Sheet Items December 31, Year 1, Year 2, and Year 3 Dec. 31, Year 1 Dec. 31, Year 2 Dec. 31, Year 3 Assets Available for Sale Investments, at Cost $113,100 $98,600 $137.750 Valuation Allowance for Available-for-Sale Investments 7,250 (8,700) Available-for-Sale Investments, at Fair Value Stockholders' Equity Unrealized Gain (Loss) on Available for Sale Investments (10,150) Retained Earnings $237,800 $336,400 $