During 2010, Toney Corporation held a portfolio of available-for-sale securities having a cost of $190,000. There were no purchases or sales of investments during the year. The market values at the beginning and end of the year were $225,000 and $180,000, respectively. The net income for 2010 was $175,000, and no dividends were paid during the year. The Stockholders' Equity section of the balance sheet was as follows on December 31, 2009:

Prepare the Stockholders' Equity section of the balance sheet for December 31,2010.

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Toney Corporation Stockholders' Equity December 31, 2009 $ 40,000 300,000 395,000 Common stock Paid-in capital in excess of par value Retained earnings Unrealized gain (loss) on available-for- sale investments 35.000 $770,000 Total