Teasdale Inc. manufactures and sells commercial and residential security equipment. The partial balance sheets for December 31, 20Y7, and 20Y8 are as follows:

The available-for-sale investments at cost and fair value on December 31, 20Y7, are as follows:

The Investment in Wright Co. stock represents 30% of the outstanding shares of Wright Co. The following selected investment transactions occurred during 20Y8:

Jan. 2. Purchased $32,000 of Richter Inc. 5%, 10-year bonds at face value 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 Richter Inc. bonds purchased on January 2.

July 12. Dividends of $12,000 are received on the Wright Co. investment.
Oct. 1. Purchased $24,000 of Toon Co. 4%, 10-year bonds at face value as an available-for-sale investment. The bonds pay interest on October 1 and April 1.
Dec. 31. Wright Co. reported a total net income of $80,000 for 20Y8, which Teasdale Inc. recorded using the equity method.
31. Received interest for 6 months on the Richter Inc. bonds purchased on January 2.
31. Accrued interest for 3 months on the Toon Co. bonds purchased on October 1.
31. The fair values of the available-for-sale investments are as follows:

For the year ending December 31, 20Y8, Teasdale Inc. reported a net income of $51,240 and paid no dividends.

Instructions
Determine the missing amounts by letter in the partial balance sheets.

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Teasdale Inc. Partial Balance Sheets December 31 20Y8 20Υ7 Available-for-sale investments (at cost) $ 91,200 а. Valuation allowance for available-for-sale investments b. 8,776 Available-for-sale investments (fair value) $ 99,976 C. Interest receivable 24 d. Investment in Wright Co. stock $ 69,200 е. Office equipment (net) 96,000 105,000 Total assets f. $538,176 $ 72,000 Accounts payable $ 91,000 Common stock 80,000 80,000 Excess of issue price over par Retained earnings Unrealized gain (loss) on available-for-sale investments Total liabilities and stockholders' equity 250,000 250,000 g. 127,400 h. 8,776 $604,320 $538,176 %i4