Highland Industries Inc. makes investments in available-for-sale securities. Selected income statement items for the years ended December 31, 2016 and 2017, plus selected items from comparative balance sheets, are as follows:

There were no dividends.
Determine the missing lettered items.

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Highland Industrles Inc. Selected Income Statement Items For the Years Ended December 31, 2016 and 2017 2016 a. $7,500 b. 2017 Operating income Gain (loss) from sale of investments Net income (loss) g. $(12,000) (21,000) Highland Industrles Inc. Selected Balance Sheet Items December 31, 2015, 2016, and 2017 Dec. 31, 2015 Dec. 31, 2016 Dec. 31, 2017 Assets Available-for-sale investments, at cost Valuation allowance for available-for-sale investments Available-for-sale investments, at fair value 90,000 12,000(11000) h 86,000 $102,000 C. e. Stockholders' Equity Unrealized gain (loss) on available-for-sale investments Retained earnings d. 175,400 (16,400) $220,000