Thanks for the info J.O.
I'm assuming its an L-Pad because it has a volume control and 2 burnt resistors of the same size. My dilemma is figuring the resistor size, (ohms, volts, etc.), without having he color bands as a guide. I'm a novice at electronics repair and was asked to look at it by my nephew. I included pictures of the board top & bottom. Black area on underside is were the resistors were positioned and top immediately left of the two capacitors. Is there a way I could calculate the resistor specs from the capacitors?