On January $1,2025,$ Homer$$s Restaurant decides to invest in Lake Como bonds. The bonds mature on December $31,2030,$ and pay interest on June $30$ and December $31$ at $6\%$ annually. The market rate of interest was $6\%$ on January $1,2025,$ so the $$100,000$ maturity value bonds sold for face value. Homer$$s Restaurant intends to hold the bonds until December $31,2030.$

Requirements

$1.$ Journalize the transactions related to Homer$$s Restaurant$$s investment in Lake Como bonds during $2025.$

$2.$ In what category would Homer$$s Restaurant report the investment on the December $31,2025,$ balance sheet?