Oriole Carecenters Inc. provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Oriole, whose fiscal year ends on December 31.

2020
Jan. 1		Purchased at face value $1,628,000 of Javier Nursing Centers, Inc., 10-year, 10% bonds dated January 1, 2017, directly from Javier.
Dec. 31		Accrual of interest at year-end on the Javier bonds.

(Assume that all intervening transactions and adjustments have been properly recorded and that the number of bonds owned has not changed from December 31, 2020, to December 31, 2022.)

2023
Jan. 1		Received the annual interest on the Javier bonds.
Jan. 1		Sold $814,000 Javier bonds at 105.
Dec. 31		Accrual of interest at year-end on the Javier bonds.

Based on your analysis in part (b), show the balance sheet presentation of the bonds and interest receivable at December 31, 2020. Assume the investments are considered long-term. Indicate where any unrealized gain or loss is reported in the financial statements.