Scholar House, Inc., is a book publisher. The comparative unclassified balance sheets for December 31, 2011 and 2010 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, 2010, are as follows:

Note 2. The investment in Nahum Co. stock is an equity method investment representing 32% of the outstanding shares of Nahum Co.
The following selected investment transactions occurred during 2011:
2011
May 5 . Purchased 500 shares of High-Star, Inc., at $29 per share plus a $100 brokerage commission.
June 12. Dividends of $1.25 per share are received on the Dynasty Co. stock investment.
Sept. 9 . Dividends of $5,700 are received on the Nahum Co. investment.
Sept. 1. Purchased $18,000 of Opus 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.
Dec. 31. Nahum Co. reported a total net income of $60,000 for 2011. Scholar House recorded equity earnings for its share of Nahum Co. net income.
31. Accrued 4 months of interest on the Opus 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 $10 per share
Dynasty Co. stock $35 per share
High-Star Inc. stock $30 per share
Opus Co. bonds 97 per $1,000 of face value
Dec. 31. Closed the Scholar House Inc. net income of $64,900 for 2011. Miranda paid no dividends during 2011.
Instructions
Determine the missing letters in the unclassified balance sheet. Provide appropriate supportingcalculations.

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Scholar House, Inc. Balance Sheet December 31, 2011 and 2010 Dec. 31, 2011 Dec. 31, 2010 $157,000 98,000 53,400 Cash $178,000 106,000 Accounts receivable (net) Available-for-sale investments (at cost)-Note 1 a. Less valuation allowance for available-for-sale investments Available-forsale investments (fair value) b. 2,400 $ 51,000 $ C. $ d. Interest receivable $ 64,000 95,000 $465.000 Investment in Nahum Co. stock-Note 2 e. Office equipment (net) 90,000 Total assets $ 51,400 50,000 160,000 206,000 $ 56,900 50,000 160,000 Accounts payable Common stock Excess of issue price over par Retained earnings Less unrealized gain (loss) on available-forsale investments Total liabilities and stockholders' equity g. h. 2,400 $465,000