The following data, presented in alphabetical order, are taken from the records of Nieto Corporation.

Accounts payable		$240,000
Accounts receivable		140,100
Accumulated depreciationbuildings		180,400
Accumulated depreciationequipment		52,000
Allowance for doubtful accounts		5,200
Bonds payable (10%, due 2025)		500,300
Buildings		949,000
Cash		42,200
Common stock ($10 par value; 499,000 shares authorized, 149,100 shares issued)		1,491,000
Dividends payable		79,200
Equipment		275,200
Fair value adjustmentavailable-for-sale securities (Dr)		7,700
Goodwill		200,000
Income taxes payable		120,300
Inventory		169,900
Investment in Mara common stock (30% ownership), at equity		380,100
Investment in Sasse common stock (10% ownership), at cost		278,700
Land		389,900
Notes payable (due 2018)		70,000
Paid-in capital in excess of parcommon stock		139,400
Premium on bonds payable		40,800
Prepaid insurance		16,000
Retained earnings		103,100
Short-term investment, at fair value (and cost)		180,600
Unrealized gainavailable-for-sale securities		7,700

The investment in Sasse common stock is considered to be a long-term available-for-sale security.