Tyler Company acquired all of Jasmine Company's outstanding stock on January 1, 2016, for $207,400 in cash. Jasmine had a book value of only $138,000 on that date. However, equipment (having an eight-year remaining life) was undervalued by $67,200 on Jasmine's financial records. A building with a 20 -year remaining life was overvalued by $17,200. Subsequent to the acquisition, Jasmine reported the following: 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: Determine the following account balances as of December 31, 2018: Determine the following account balances as of December 31, 2018