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) (3,700) Net Income $25,800 JED Capital 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 Trading Investments, at Cost $226,800 $269,100 $317,100 Valuation Allowance for Trading Investments (11,100) 16,600 Trading Investments, at Fair Value Retained Earnings $267,300 $353,700