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)	$fill in the blank fc9c3df89073f89_1	$fill in the blank fc9c3df89073f89_2
Gain (Loss) from Sale of Investments	3,190	(6,380)
Net Income (Loss)	$fill in the blank fc9c3df89073f89_3	$(8,770)

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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	$62,210	$54,230	$75,760
Valuation Allowance for Available-for-Sale Investments	3,990	(4,790)	fill in the blank 6e1394fbc00600b_1
Available-for-Sale Investments, at Fair Value	fill in the blank 6e1394fbc00600b_2	fill in the blank 6e1394fbc00600b_3	fill in the blank 6e1394fbc00600b_4
Stockholders' Equity
Unrealized Gain (Loss) on Available-for-Sale Investments	fill in the blank 6e1394fbc00600b_5	fill in the blank 6e1394fbc00600b_6	(5,580)
Retained Earnings