OBrien Industries Inc. is a book publisher.

The available-for-sale investments at cost and fair value on December 31, 20Y4, are as follows:

Issuing Company	Cost	Fair Value
Bernard Co.	$24,700	$22,500
Chadwick Co.	36,900	34,500
	$61,600	$57,000

The investment in Jolly Roger Co. stock represents 30% of the outstanding shares of Jolly Roger Co.

The following selected transactions occurred during 20Y5:

Jan. 2.		Purchased $52,800 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on June 30 and December 31.
June 30.		Received interest for 6 months on the Gozar Inc. bonds purchased on January 2.
Oct. 1.		Purchased $36,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1.
9.		Dividends of $10,300 are received on the Jolly Roger Co. investment.
Dec. 31.		Jolly Roger Co. reported a total net income of $88,000 for 20Y5, which OBrien Industries Inc. recorded using the equity method.
31.		Received interest for 6 months on the Gozar Inc. bonds purchased on January 2.
31.		Accrued 3 months of interest on the Nightline bonds.
31.		Adjusted the available-for-sale investment portfolio to fair value, using the following fair values:

Issuing Company	Fair Value
Bernard Co.	$22,800
Chadwick Co.	32,400
Gozar Inc.	55,000
Nightline Co.	35,280

For the year ending December 31, 20Y5, OBrien Industries Inc. reported net income of $148,000 and paid no dividends.

Required:

The comparative unclassified balance sheets for December 31, 20Y4 and 20Y5 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar.

OBrien Industries Inc. Partial Balance Sheets December 31

	20Y5	20Y4
Available-for-Sale Investments (at Cost)		$61,600
Valuation Allowance for Available-for-Sale Investments		(4,600)
Available-for-Sale Investments (Fair Value)		$57,000
Interest Receivable
Investment in Jolly Roger Co. Stock		$60,300
Office Equipment (Net)	100,200	105,500
Total Assets		$502,200
Accounts Payable	$64,200	$57,800
Common Stock	55,200	55,200
Excess of Issue Price Over Par	175,800	175,800
Retained Earnings		218,000
Unrealized Gain (Loss) on Available-for-Sale Investments		(4,600)
Total Liabilities and Stockholders' Equity		$502,200