Bear Co. purchased 500,000 of bonds at par. Bear management has an active trading business model for this investment. At December 31, Bear received annual interest of 20,000, and the fair value of the bonds was 470,400. 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]]