Tyler Company acquired all of Jasmine Company$$s outstanding stock on January $1,2022,$ for $$286,400$ in cash. Jasmine had a book value of only $$220,000$ on that date. However, equipment $($having an eight$-$year remaining life$)$ was undervalued by $$60,000$ on Jasmine$$s financial records. A building with a $20-$year remaining life was overvalued by $$15,700.$ Subsequent to the acquisition, Jasmine reported the following:

Year Net Income Dividends Declared

$2022$ $ $74,400$ $ $10,000$

$202362,50040,000$

$202447,80020,000$

In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December $31,2024,$ follow:

Accounts Tyler Company Jasmine Company

Revenues$$operating $ $(312,000)$ $ $(182,000)$

Expenses $233,000134,200$

Equipment $($net$)406,00098,500$

Buildings $($net$)404,00071,400$

Common stock $(290,000)(53,400)$

Retained earnings, $12/31/24(582,000)(245,000)$

Required:

Determine the following account balances as of December $31,2024$: