Joyce Corporation acquired $300,000 of 6% bonds on July 1,2021 as a long-term investment. The bonds mature on July 1 , 2026. The market interest rate (yield) was 4% for bonds of similar risk and maturity on the date of purchase. The company paid $326,948 for the bonds. The company will receive interest semiannually on July 1 and January 1 . The company has fiscar year end on December 31 . Company management has the positive intent and ability to hold the bonds until maturity$340,000. Required: 1. At what amount will the company report its investment in the December 31,2021 , balance sheet? AnoAized cost: $326,948 - Amstization of Promium =324,487 300k3%326,94827, 2. Regarding the effects of this investment in the income statement for 2021 , how would the company report is? Indicate the amount and section of the statement