Sunland Corporation has the following long-term investments. (1) Common stock of Eidman Co. (10% ownership), cost $103,500, fair value $110,500. (2) Common stock of Pickerill Inc. (30% ownership), cost $203,500, equity $253,500. (3) Debt investment, cost $93,500, fair value $153,500. Prepare the investments section of the balance sheet.