Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2019, 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 Jasmines financial records. A building with a 20-year remaining life was overvalued by $15,700. Subsequent to the acquisition, Jasmine reported the following:

	Net Income			Dividends Declared
2019	$	74,400		$	10,000
2020		62,500			40,000
2021		47,800			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	$	(312,000	)		$	(182,000	)
Expenses		233,000				134,200
Equipment (net)		406,000				98,500
Buildings (net)		404,000				71,400
Common stock		(290,000	)			(53,400	)
Retained earnings, 12/31/21		(582,000	)			(245,000	)

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