Tyler Company acquired all of Jasmine Company's outstanding stock on January 1, 2022, 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: 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 31,2024 , follow: Required: Determine the following account balances as of December 31,2024