2. Bear Co purchased 400,000 of bonds at par Bear management has an active trading business model for this investment. At December 31, Bear received annual interest of 25,000, and the fair value of the bonds was 430,000. In Bear Co's year-end statement of financial position what amount will be reported for the bond investment and how much total income/loss will be reported on its income statement? Statement of financial position income statement 400,000 25,000 E430,000 25,000 430,000 (E5,000) 430,000 55,000 1 IV