2. Company owner contributes Rs.100,000, which is invested in a twenty-year bond with a 5% coupon paid semi-annually. After six months the firm receives the coupon payment of Rs. 2500 and the market price has reached to Rs. 102,000. Show the balance sheet and income statement treatment under each of the following categorization: held for trading, available for sale, held to maturity. note : plz show balance sheet and income statement