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Guardian Devices, Inc

Accounting

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Guardian Devices, Inc., manufactures and sells commercial and residential security equipment. The comparative unclassified balance sheets for December 31, 2013 and 2012 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, 2012, are as follows:
Note 2. The Investment in Omaha Co. stock is an equity method investment representing 32% of the outstanding shares of Omaha Co.
The following selected investment transactions occurred during 2013:
Apr. 21. Purchased 500 shares of Walton Winery, Inc., at $25 including brokerage commission. Walton Winery is classified as an available-for-sale security.
Sept. 9. Dividends of $7.500 are received on the Omaha Co. investment.
Oct. 1, Purchased $15,000 of Yokohama Co. 6%, 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. Omaha Co. reported a total net income of $50,000 for 2013. Guardian recorded equity earnings for its share of Omaha Co. net income.
Dec. 31. Accrued interest for three months on Yokohama 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
Tyndale Inc. stock…………………. $26 per share
UR-Smart, Inc., stock …………….. $15 per share
Walton Winery, Inc., stock……….. $30 per share
Yokohama Co. bonds …………….. 101 per $100 of face value
31. Closed the Guardian Devices, Inc., net income of $28,925 for 2013. Guardian paid no dividends during 2013.
Instructions
Determine the missing letters in the unclassified balance sheet. Provide appropriate supporting calculations.