Calculator Missing Statement Items, Available-for-Sale Securities Highland Industries Inc. makes investments in available-for-sale securities. Selected income statement items for the years ended December 31, Year 2 and Year 3, plus selected items from comparative balance sheets, are as follows: There were no dividends. Determine the missing items. If requilred, use the minus sign to indicate a net or operating loss, unrealized losses, or a credit balance in the valuation allowance account. Highland Industries Inc. Selected Income Statement Items Year 2 Year 3 Operating Income (Loss) Gain (Loss) from Sale of Investments6,00 (13,400 $(18,430) Net Income (Loss) Highland Industries Inc. Selected Balance Sheet Items December 31, Year 1, Year 2, and Year 3 Dec. 31, Year 1 Dec. 31, Year 2 Dec. 31, Year 3 Assets 130,650 $113,900 $159,130 8.380 1O,050) Available-for Sale Investments, at Cost Valuation Allowance for Available-for-Sale Investments Available-for-Sale Investments, at Fair Value Stockholders' Equity Unrealized Gain (Loss) on Available-for-Sale Investments (11.730) $274,700 $388,600 Retained Earnings