Parsa Investments completed the following investment transactions during $2025$:

$2025$

Jan. $5$ Purchased Vega Company$$s $$600,000$ bond at face value. Parsa Investments classified the investment as available$-$for$-$sale. The Vega Company bond pays interest at the annual rate of $2\%$ on June $30$ and December $31$ and matures on December $31,2031.$ Management$$s intent is to keep the bonds for several years.

Jun. $30$ Received an interest payment from Vega Company. Dec. $31$ Received an interest payment from Vega Company. $31$ Adjusted the investment to its current fair value of $$594,000.$Journalize Parsa Investments$$ investment transactions. Explanations are not required. $2.$ Prepare a partial balance sheet for Parsa Investments$$ Vega Company investment as of December $31,2025.$

$3.$ Prepare a comprehensive income statement for Parsa Investments for year ended December $31,2025.$ Assume net income was $$400,000.$