On July 1, 2020, Miron Aggregates Ltd. purchased 6% bonds having a maturity value of $100,000 for $103,585. The bonds provide the bondholders with a 5% yield. The bonds mature four years later, on July 1, 2024, with interest receivable June 30 and December 31 of each year. Miron uses the effective interest method to allocate unamortized discount or premium. The bonds are accounted for using the FV-OCI model with recycling. Miron has a calendar year end. The fair value of the bonds at December 31, 2020 and 2021, was $103,400 and $102,200, respectively. Assume fair value adjustments are recorded at year end only. Immediately after collecting interest on December 31, 2021, the bonds were sold for $102,200. Also, assume that the bond is the only investment held by Miron Aggregates Ltd. 2021 2020 Prepare a partial comparative statement of financial position at December 31, 2020 and 2021, showing only the related accounts for the bond investment. (Round answers to O decimal places, e.g. 5,275. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Miron Aggregates Ltd. Statement of Financial Position December 31 +A +A GA +A $