O’Brien Industries Inc. is a book publisher.

The available-for-sale investments at cost and fair value on December 31, 20Y4, are as follows:

Issuing Company	Cost	Fair Value
Bernard Co.	$36,000	$32,800
Chadwick Co.	40,000	37,400
	$76,000	$70,200

The investment in Jolly Roger Co. stock represents 32% of the outstanding shares of Jolly Roger Co.

The following selected transactions occurred during 20Y5:

Jan. 2.		Purchased $78,400 of Gozar Inc. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on June 30 and December 31.
June 30.		Received interest for 6 months on the Gozar Inc. bonds purchased on January 2.
Oct. 1.		Purchased $45,000 of Nightline Co. 5%, 10-year bonds at 100. The bonds are classified as an available-for-sale investment. The bonds pay interest on October 1 and April 1.
9.		Dividends of $12,600 are received on the Jolly Roger Co. investment.
Dec. 31.		Jolly Roger Co. reported a total net income of $113,000 for 20Y5, which O’Brien Industries Inc. recorded using the equity method.
31.		Received interest for 6 months on the Gozar Inc. bonds purchased on January 2.
31.		Accrued 3 months of interest on the Nightline bonds.
31.		Adjusted the available-for-sale investment portfolio to fair value, using the following fair values:

Issuing Company	Fair Value
Bernard Co.	$33,600
Chadwick Co.	35,000
Gozar Inc.	81,200
Nightline Co.	44,100

For the year ending December 31, 20Y5, O’Brien Industries Inc. reported net income of $148,600 and paid no dividends.

Required:

The comparative unclassified balance sheets for December 31, 20Y4 and 20Y5 are provided below. Selected balances are missing. Determine the missing amounts. Use minus sign to indicate the negative amounts. Do not round interim calculations. Round final answers to nearest dollar.

O’Brien Industries Inc.
Partial Balance Sheets
December 31
	20Y5	20Y4
Available-for-Sale Investments (at Cost)	$fill in the blank 1	$76,000
Valuation Allowance for Available-for-Sale Investments	fill in the blank 2	(5,800)
Available-for-Sale Investments (Fair Value)	$fill in the blank 3	$70,200
Interest Receivable	$fill in the blank 4
Investment in Jolly Roger Co. Stock	fill in the blank 5	$77,000
Office Equipment (Net)	128,000	134,700
Total Assets	$fill in the blank 6	$641,600
Accounts Payable	$81,900	$73,800
Common Stock	70,600	70,600
Excess of Issue Price Over Par	224,600	224,600
Retained Earnings	fill in the blank 7	278,400
Unrealized Gain (Loss) on Available-for-Sale Investments	fill in the blank 8	(5,800)
Total Liabilities and Stockholders' Equity	$fill in the blank 9	$641,600