Net Income and Comprehensive Income

At the beginning of 2019, JR Company's Shareholders' Equity was as follows:

Common stock, $5 par	$35,000
Additional paid-in capital	49,000
Retained earnings	63,000

During 2019, the following events and transactions occurred:

1. JR recognized sales revenues of $108,000. It incurred cost of goods sold of $62,000 and operating expenses of $12,000.
2. JR issued 1,000 shares of its $5 par common stock for $14 per share.
3. JR invested $30,000 in available-for-sale securities. At the end of the year, the securities had a fair value of $35,000.
4. JR paid dividends of $6,000.

The income tax rate on all items of income is 30%.