Tyler Company acquired all of Jasmine Company's outstanding stock on Januery 1, 2019, for $267100 in cash. Jasmine hma a book value of only $200,600 on that date. However, equipment (having an eightye jar remaining (ifo) was undervalued by $5.9,200 on Jasmine's financial records. A building with a 20 -year remaining life was overvalued by \$17,000. Subsequent to the acquistion, 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.)