Teasdale Inc. manufactures and sells commercial and residential security equipment. The comparative unclassified balance sheets for December 31, 2017 and 2016 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, 2016, are as follows:

Note 2. The Investment in Wright Co. stock is an equity method investment representing 30% of the outstanding shares of Wright Co.
The following selected investment transactions occurred during 2017:
Mar. 18. Purchased 800 shares of Richter Inc. at $40 including brokerage commission.
Richter is classified as an available-for-sale security.
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 100. The bonds are classified as available for sale. The bonds pay interest on October 1 and April 1.
Dec. 31. Wright Co. reported a total net income of $80,000 for 2017. Teasdale recorded equity earnings for its share of Wright Co. net income.
31. Accrued interest for three months on the Toon Co. 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-Sale
Investments____________________ Fair Value
Alvarez Inc. stock........................$41.50 per share
Hirsch Inc. stock..........................$26.00 per share
Richter Inc. stock.........................$48.00 per share
Toon Co. bonds...........................101 per $100 of face amount
31. Closed the Teasdale Inc. net income of $51,240. Teasdale Inc. paid no dividends during the year.
Instructions
Determine the missing letters in the unclassified balance sheet. Provide appropriate supporting calculations.

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Teasdale Inc. Balance Sheet December 31, 2017 and 2016 Dec. 31, 2017 $160,000 115,000 Dec. 31, 2016 Cash Accounts receivable (net) Available-for-sale investments (at cost)-Note 1 Plus valuation allowance for available-for-sale investments Available-for-sale investments (fair value) Interest receivable Investment in Wright Co. stock-Note 2 Office equipment (net) 156,000 108,000 91,200 99,976 Total assets Accounts payable Common stock Excess of issue price over par Retained earnings Unrealized gain (oss) on available-for-sale investments 96,000 91,000 250,000 69,200 105,000 $538,176 72,000 80,000 250,000 127,400 Total liabilities and stockholders' equity $538,176 No. of Shares 960 1,900 Cost per Share Total Costotl Falr Value Alvarez Inc. stock Hirsch Inc. stock $38.00 28.80 $36,480 54,720 91,200 39,936 60,040 $99,976