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. 

a). Prepare a partial comparative statement of financial position at December 31, 2020 and 2021, showing only the related accounts for the bond investment. 

b) Prepare a partial comparative statement of income for the fiscal years ending December 31, 2020 and 2021, showing only the related accounts for the bond investment. 

c) Prepare a partial comparative statement of comprehensive income for the fiscal years ending December 31, 2020 and 2021. 

d) Prepare a partial statement of changes in equity for the years ending December 31, 2020 and 2021, showing retained earnings and accumulated other comprehensive income. Assume a balance of $200,000 for retained earnings at January 1, 2020, and no declaration of dividends during 2020 or 2021. 

e) How much overall income was earned from the investment? Reconcile your answer with the change in retained earnings over the accounting periods reported.