Guardian Devices, Inc., manufactures and sells commercial and residential security equipment. 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 Omaha Co. stock is an equity method investment representing 32% of the outstanding shares of Omaha Co.The following selected investment transactions occurred during 2013:Apr. 21. Purchased 500 shares of Walton Winery, Inc., at $25 including brokerage commission. Walton Winery is classified as an available-for-sale security.Sept. 9. Dividends of $7.500 are received on the Omaha Co. investment.Oct. 1, Purchased $15,000 of Yokohama Co. 6%, 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. Omaha Co. reported a total net income of $50,000 for 2013. Guardian recorded equity earnings for its share of Omaha Co. net income.Dec. 31. Accrued interest for three months on Yokohama 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-SaleInvestments Fair ValueTyndale Inc. stock........ $26 per share UR-Smart, Inc., stock ....... $15 per shareWalton Winery, Inc., stock..... $30 per share Yokohama Co. bonds ....... 101 per $100 of face value 31. Closed the Guardian Devices, Inc., net income of $28,925 for 2013. Guardian paid no dividends during 2013. Instructions Determine the missing letters in the unclassified balance sheet. Provide appropriate supporting calculations.

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Guardian Devices, Inc. Balance Sheet December 31, 2013 and 2012 Dec. 31, 2013 Dec. 31, 2012 S 98,000 $104,000 Cash Accounts receivable (net) 71,000 67,500 Available-for-sale investments (at cost)-Note 1 36,000 a. Plus valuation allowance for available-for-sale investments b. 6,000 $ 42,000 Available-for -sale investments (fair value) Interest receivable C. d. $ 62,000 Investment in Omaha Co. stock-Note 2 e. 60,000 $ 1. $ 56,900 Office equipment (net) 65,000 Total assets $334,500 Accounts payable $ 45,100 Common stock 50,000 50,000 Excess of issue price over par 160,000 160,000 Retained earnings 9. 73,400 Plus unrealized gain (loss) on available-for-sale investments Total liabilities and stockholders'equity h. 6,000 $ 1. $334,500