O'Brien Industries Inc. is a book publisher. The available-for-sale investments at cost and fair value on December 31, 2014, are as follows: Issuing Company Cost Fair Value Bernard Co. $29,400 $26,800 Chadwick Co. 37,800 35,300 $67,200 $62,100 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 $65,000 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 $39,000 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 $11,200 are received on the Jolly Roger Co. investment. Dec. 31. Jolly Roger Co. reported a total net income of $99,000 for 2015, which O'Brien Industries Inc. recorded using the equity method. Received interest for 6 months on the Gozar Inc. bonds purchased on January 2. 31. Accrued 3 months of interest on the Nightline bonds. Adjusted the available-for-sale investment portfolio to fair value, using the following fair values: 31. 31. Issuing Company Fair Value Bernard Co. $27,300 Chadwick Co. 33,300 Gozar Inc. 67,500 Nightline Co. 38,220 For the year ending December 31, 2045, O'Brien Industries Inc. reported net income of $148,500 and paid no dividends. Required: The comparative unclassified balance sheets for December 31, 20Y4 and 2015 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. O'Brien Industries Inc. Partial Balance Sheets December 31 2015 2014 Available-for-Sale Investments (at Cost) $67,200 Valuation Allowance for Available-for-Sale Investments (5,100) Available-for-Sale Investments (Fair Value) $ $62,100 Interest Receivable Investment in Jolly Roger Co. Stock $67,400 Office Equipment (Net) 112,000 117,900 Total Assets $561,400 $71,700 Accounts Payable Common Stock Excess of Issue Price Over Par Retained Earnings 61,800 196,500 $64,600 61,800 196,500 243,600 Unrealized Gain (Loss) on Available-for-Sale Investments (5,100) Total Liabilities and Stockholders' Equity $ $561,400