Teasdale Inc. manufactures and sells commercial and residential security equipment. The comparative unclassified balance sheets for December 31, 2015 and 2014 are provided below. Selected missing balances are shown by letters.

30% of the outstanding shares of Wright Co.
The following selected investment transactions occurred during 2015:
Mar. 18. Purchased 800 shares of Richter Inc. at $40 including brokerage commission.
Richter is classified as an available-for-sale security.
July 12. Dividends of $12,000 are received on the Wright Co. investment.
Oct. 1. Purchased $24,000 of Toon Co. 4%, 10-year bonds at 100. The bonds are classified as available for sale. The bonds pay interest on October 1 and April 1.
Dec. 31. Wright Co. reported a total net income of $80,000 for 2015. Teasdale recorded equity earnings for its share of Wright Co. net income.
Dec. 31. Accrued interest for three months on the Toon Co. bonds purchased on October 1.
31. Adjusted the available-for-sale investment portfolio to fair value, using the following fair value per-share amounts:

Available-for-Sale
Investments Fair Value
Alvarez Inc. stock .....$41.50 per share
Hirsch Inc. stock ......$26.00 per share
Richter Inc. stock...... $48.00 per share
Toon Co. bonds...... 101 per $100 of face amount
31. Closed the Teasdale Inc. net income of $51,240 for 2015. Teasdale Inc. paid no dividends during 2015.

Instructions
Determine the missing letters in the unclassified balance sheet. Provide appropriate supportingcalculations.

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Teasdale Inc. Balance Sheet December 31, 2015 and 2014 Dec. 31, 2015 $160,000 Dec. 31, 2014 Cash Accounts receivable (net) Available-for-sale investments (at cost)-Note 1 Plus valuation allowance for available-for-sale investments Available-for-sale investments (fair value) Interest receivable Investment in Wright Co. stock-Note 2 Office equipment (net) $156,000 108,000 91,200 8,776 99,976 115,000 a. b. C. S d 69,200 105,000 538,176 72,000 80,000 250,000 127,400 8,776 $538,176 e. 96,000 Total assets Accounts payable Common stock Excess of issue price over par Retained earnings Unrealized gain (loss) on available-for-sale investments 91,000 80,000 250,000 g. Total liabilities and stockholders equity No. of Shares 960 1,900 Cost per Share Total Cost 536,480 54,720 91,200 Total Fair Value $39,936 60,040 $99,976 Alvarez Inc. stock Hirsch Inc, stock $38.00 28.80