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The below table under current assets I believe I am missing interest receivable. Can anyone verify my below table is accurate and correct? Thanks. The

The below table under current assets I believe I am missing "interest receivable". Can anyone verify my below table is accurate and correct? Thanks.

The following selected transactions relate to investment activities of Ornamental Insulation Corporation during 2021. The company buys debt securities, not intending to profit from short-term differences in price and not necessarily to hold debt securities to maturity, but to have them available for sale in years when circumstances warrant. Ornamentals fiscal year ends on December 31. No investments were held by Ornamental on December 31, 2020.

Mar. 31 Acquired 8% Distribution Transformers Corporation bonds costing $400,000 at face value.
Sep. 1 Acquired $900,000 of American Instruments 10% bonds at face value.
Sep. 30 Received semiannual interest payment on the Distribution Transformers bonds.
Oct. 2 Sold the Distribution Transformers bonds for $425,000.
Nov. 1 Purchased $1,400,000 of M&D Corporation 6% bonds at face value.
Dec. 31 Recorded any necessary adjusting entry(s) relating to the investments. The market prices of the investments are:

American Instruments bonds $ 850,000
M&D Corporation bonds $ 1,460,000

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Income statement: Gain on investments Interest revenue S 25,000 60,000 S 85,000 S 85,000 S Net income Statement of comprehensive income: Net income Other comprehensive income: Gain on investments Reclassification adjustment Comprehensive income Balance sheet: Assets Current Assets 35,000 (25,000) 10,000 95.000 S Noncurrent Assets Investment in bonds Add: Fair value adjustment Shareholders' Equity Accumulated other comprehensive income Retained earning $ 2,300,000 10,000 S 2,310,000 S 10,000 05 onnl

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