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: Dividends 2019 2020 2021 Net Income $ 50,000 60,000 Declared $10,000 40,000 30,000 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: Revenues-operating Expenses Equipment (net) Buildings (net) Common stock Retained earnings, 12/31/21 Tyler Company $(310,000) Jaseine Con 5(104,000) 198,000 320,000 50.00 220,000 68.000 (290,000) (50,000) (410,000) (160,000) Determine the following account balances as of December 31, 2021 (Input all amounts as positive values.)