Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2019, for $223,700 in cash. Jasmine had a book value of only $151,100 on that date. However, equipment (having an eight-year remaining life) was undervalued by $70,400 on Jasmines financial records. A building with a 20-year remaining life was overvalued by $12,200. Subsequent to the acquisition, Jasmine reported the following:

	Net Income			Dividends Declared
2019	$	53,100		$	10,000
2020		87,000			40,000
2021		41,200			20,000

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, 2021, follow:

	Tyler Company				Jasmine Company
Revenuesoperating	$	(322,000	)		$	(196,000	)
Expenses		201,000				154,800
Equipment (net)		368,000				83,000
Buildings (net)		270,000				74,100
Common stock		(290,000	)			(61,500	)
Retained earnings, 12/31/21		(452,000	)			(160,000	)

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