Missing Statement Items, Trading Investments JED Capital Inc., makes investments in trading securities. Selected income statement items for the years ended December 31, Year 2 and Year 3, plus selected items from comparative balance sheets, are shown in the income statement and balance sheet below: There were no dividends. Determine the missing items. JED Capital Inc. Selected Income Statement Items For the Years Ended December 31, Year 2 and Year 3 Year 2 Year 3 Operating Income Unrealized Gain (Loss) (2,900) Net Income $20,200 JED Capital Inc. Selected Balance Sheet Items December 31, Year 1, Year 2, and Year 3 Dec. 31, Year 1 Dec. 31, Year 2 Trading Investments, at Cost $177,600 $210,700 Valuation Allowance for Trading Investments (8,700) 13,000 Dec. 31, Year 3 $248,300 Trading Investments, at Fair Value Retained Earnings $209,300 $276,900 $