At the beginning of 20X7, Midland Corporation purchased a 9% bond with a face value of $100,000 for $96,209, i.e. a YTM of 10%. The coupon payments are made annually at year-end i.e. 31 Dec. The market price of the bond by the end of 20X7 was 98,500. 6 months after the end of 20X7, the bond was called at a price 101,000. Please complete the following table in accordance with the information provided above Year Investment Classification 20X7 Held-to-maturity Available Sales Trading Investment for Year End Balance Change in balance Year end income Sheet Book value sheet equity value statement impacts other than retained earnings