On 1, , the 's Restaurant decides to invest in Lake bonds. The bonds mature on December 31, , and pay interest on June 30 and December 31 at % annually. The market rate of interest was % on January 1, , so the maturity value bonds sold for face value. 's intends to hold the bonds until December 31, .

1.	Journalize the transactions related to 's investment in Lake bonds during .
2.	In what category would 's report the investment on the December 31, , balance sheet?