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JED Capital Inc. makes investments in trading securities. Selected income statement items for the years ended December 31, 2014 and 2015, plus selected items from comparative balance sheets, are as follows:

JED Capital Inc.Selected Income Statement Items For the Years Ended December 31, 2014 and 2015 \begin{array}{c} \textbf{JED Capital Inc.}\\ \textbf{Selected Income Statement Items}\\ \textbf{For the Years Ended December 31, 2014 and 2015}\\ \end{array}

20142015Operating income Unrealized gain (loss)$(11,000) Net incomec.28,000\begin{array}{lcc} \hline &\textbf{2014}&\textbf{2015}\\ \hline \text{Operating income}&&\\ \text{Unrealized gain (loss)}&&\$(11,000)\\ \text{Net income}&c.&28,000\\ \end{array}

JED Capital Inc.Selected Balance Sheet Items For the Years Ended December 31, 2013, 2014 and 2015\begin{array}{c} \textbf{JED Capital Inc.}\\ \textbf{Selected Balance Sheet Items}\\ \textbf{For the Years Ended December 31, 2013, 2014 and 2015}\\ \end{array}

 Dec. 31, 2013   Dec. 31, 2014  Dec. 31, 2015   Trading investments, at cost $144,000$168,000 $205,000 Valuation allowance for trading investments (12,000) 17,000 Trading investments, at fair value  Retained earnings $210,000$ 245,000\begin{array}{lccc} \hline & \textbf { Dec. 31, 2013 } & \textbf { Dec. 31, 2014 } & \textbf { Dec. 31, 2015 } \\ \hline \text { Trading investments, at cost } & \$ 144,000 & \$ 168,000 & \$ 205,000 \\ \text { Valuation allowance for trading investments } & (12,000) & 17,000 & \\ \text { Trading investments, at fair value } & & &\\ \text { Retained earnings } & \$ 210,000 & \$ 245,000 & \end{array}

There were no dividends. Determine the missing lettered items.

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