Tyler Company acquired all of Jasmine Company s outstanding stock on January 1,2022 , for $317,300 in cash. Jasmine had a book value of only $232,100 on that date. However, equipment (having an eight-year remaining life) was undervalued by $64,800 on Jasmine's financial records: A building with a 20 -year remaining life was overvalued by $11,400. Subsequent to the acquisition. Jasmine reported the followng In accounting for this investunent, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31,2024 , follow: Required: Required: Determine the following account balances as of December 31, 2024