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)		(3,300)
Net Income	$	$23,400

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	$205,700	$244,100	$287,600
Valuation Allowance for Trading Investments	(10,000)	15,000
Trading Investments, at Fair Value
Retained Earnings	$242,400	$320,800	$