Tyler Company acquired all of Jasmine Company's outstanding stock on January $1,2019,$ for $$206,000$ in cash. Jasmine had a book

value of only $$140,000$ on that date. However, equipment $($having an eight$-$year remaining life$)$ was undervalued by $$54,400$ on

Jasmine's financial records. A building with a $20-$year remaining life was overvalued by $$10,000.$ Subsequent to the acquisition,

Jasmine reported the following:

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 $31,2021,$ follow:

Determine the following account balances as of December $31,2021$: $($Input all amounts as positive values.$)$