1C Brook Ltd. purchased 70 Meissner AG 9%, 10-year, 1,000 bonds on January 1, 2020, for 70,000. The bonds pay interest annually on January 1. Brook's business model is to hold these bonds for trading ( ). The market value of the bonds was 70,525 at the end of 2020. On January 1, 2021,Brook sold 40 of the bonds for 40.200