Luminous Publishing, Inc., is a book publisher. The comparative unclassified balance sheets for December 31, 2013 and 2012 are provided below. Selected missing balances are shown by letters.

Note 1. Investments are classified as available for sale. The investments at cost and fair value on December 31, 2012, are as follows:

Note 2. The investment in Quest Co. stock is an equity method investment representing 32% of the outstanding shares of Quest Co.
The following selected investment transactions occurred during 2013:
May 5. Purchased 2,200 shares of Gypsy, Inc., at $22 per share including brokerage commission. Gypsy, Inc., is classified as an available-for-sale security.
Sept. 1. Purchased $30,000 of Norton Co. 5%, 10-year bonds at 100. The bonds are classified as available for sale. The bonds pay interest on September 1 and March 1.
9. Dividends of $9,000 are received on the Quest Co. investment.
Dec. 31. Quest Co. reported a total net income of $80,000 for 2013. Luminous recorded equity earnings for its share of Quest Co. net income.
31. Accrued four months of interest on the Norton bonds.
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
Barns Co. stock ....$11 per share
Dynasty Co. stock ...$33 per share
Gypsy Inc. stock ......$23 per share
Norton Co. bonds ......98 per $100 of face value
Dec. 31. Closed the Luminous Publishing Inc. net income of $114,000 for 2013. Luminous paid no dividends during 2013.
Instructions
Determine the missing letters in the unclassified balance sheet. Provide appropriate supportingcalculations.

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Luminous Publishing, Inc. Balance Sheet December 31, 2013 and 2012 Dec. 31, 2013 $178,000 Dec. 31, 2012 Cash Accounts receivable (net) Available-for-sale investments (at cost)-Note 1 Less valuation allowance for available-for-sale investments Available-for-sale investments (fair value Interest receivable Investment in Quest Co. stock-Note2 Office equipment (net) $157,000 98,000 53,400 3,900 49,500 106,000 a. b. C. $ d. 55,000 95,000 $454,500 51,400 50,000 160,000 197,000 3,900 $454,500 e. 90,000 Total assets Accounts payable Common stock Excess of issue price over par Retained earnings Less unrealized gain (loss) on available-for-sale investments S 56,900 50,000 160,000 g. Total liabilities and stockholders' equity No of Shares Cost perShareTotal Cost Total Fair Value Barns Co. Stock Dynasty Co. Stock $12 38 $17,500 1,600 900 $19,200 34,200 32,000 $53,400 49,500