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, 2016 and 2017, 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, 2016 and 2017
	2016	2017
Operating Income (Loss)	$	$
Gain (Loss) from Sale of Investments	7,500	(12,000)
Net Income (Loss)	$	$(21,000)

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Highland Industries Inc.
Selected Balance Sheet Items
December 31, 2015, 2016, and 2017
	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2017
Assets
Available-for-Sale Investments, at Cost	$90,000	$86,000	$102,000
Valuation Allowance for Available-for-Sale Investments	12,000	(11,000)
Available-for-Sale Investments, at Fair Value
Stockholders' Equity
Unrealized Gain (Loss) on Available-for-Sale Investments			(16,400)
Retained Earnings	$175,400	$220,000	$