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 3,680 (7,360) Net Income (Loss) $(10,120) 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 $71,760 $62,560 Valuation Allowance for Available for Sale Investments 4,600 (5,520) Dec. 31, Year 3 $87,400 Available-for-Sale Investments, at Fair Value Stockholders' Equity Unrealized Gain (Loss) on Available-for-Sale Investments (6,440) Retained Earnings $150,880 $213,440 $