Tyler Company acquired all of Jasmine Company's outstanding stock on January 1, 2016, for $243,200 in cash. Jasmine had a book value of only $168,600 on that date. However, equipment (having an eight-year remaining life) was undervalued by $57,600 on Jasmine's financial records. A building with a 20-year remaining life was overvalued by $10,200. Subsequent to the acquisition, Jasmine reported the following:

Net IncomeDividends Declared2016$79,200$10,000201767,50040,000201831,50020,000

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, 2018, follow:

Tyler CompanyJasmine CompanyRevenuesoperating$(420,000)$(194,000)Expenses257,000162,500Equipment (net)386,00091,500Buildings (net)268,00087,900Common stock(290,000)(76,800)Retained earnings, 12/31/18(426,000)(172,000)

Determine the following account balances as of December 31, 2018: