Tanner-UNF Corporation acquired as a long-term investment $190.0 million of 8.0% bonds, dated July 1, on July 1, 2024. Company management has the positive intent and ability to hold the bonds until maturity. Tanner-UNF paid $190.0 million for the bonds. The company will receive interest semiannually on June 30 and December 31. As a result of changing market conditions, the fair value of the bonds at December 31, 2024, was $170.0 million. Required: 1. How will Tanner-UNFs investment in the bonds on July 1, 2024 affect the financial statements? 2. How will Tanner-UNFs receipt of interest on December 31, 2024, affect the financial statements? 3. At what amount will Tanner-UNF report its investment in the December 31