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The following Espresso Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021: Feb. 1 Purchased

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The following Espresso Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021: Feb. 1 Purchased $228,000 of Leslye Corporation 3% bonds at 106 (this means 106% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2023. Aug. 1 Received interest on Leslye bonds. 2 Sold $91,200 of the Leslye bonds at 102. Dec. 31 Accrued interest on the remaining bonds. 31 The fair value of the remaining bonds was 100 on this date. Feb. 1 Trading Investments 241680 Cash 241680 Aug. 1 Cash 3420 Interest Income 3420 ug. 2 Cash 93024 Realized Loss on Trading Investments 3648 Trading Investments Trading Investments 96672 Dec. 31 Interest Receivable 1710 Interest Income Dec. 31 Interest Receivable 1710 Interest Income (To record accrued interest of remaining bonds) Dec. 31 Unrealized Loss on Trading Investments 8208 Trading Investments 8208 (To record fair value of remaining bonds) Determine the balance in each of the income statement accounts that are affected in the transactions above and indicate how they would be presented on the income statement for the year ended December 31, 2021. (Round answers to 0 decimal places, e.g. 5,250. Enter loss using either a negative sign preceding the number e.g. 2,945 or parentheses e.g. (2,945).)

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