Saber Corporation has the following long-term investments: common stock of Sword Co. ( \(10 \%\) ownership) held as available-for-sale securities, cost \(\$ 108,000\), fair value \(\$ 113,000\); common stock of Epee Inc. ( \(30 \%\) ownership), cost \(\$ 210,000\), equity \(\$ 250,000\); and a bond sinking fund of \(\$ 150,000\). Prepare the investments section of the balance sheet.