The following Richetti Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021: Feb: 1 Purchased $212,000 of Leslye Corporation 3% bonds at 104 (this means 104% 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 $84,800 of the Leslye bonds at 101. Dec 31 Accrued interest on the remaining bonds. 31 The fair value of the remaining bonds was 100 on this date. Show how the investments would be presented on the statement of financial position at December 31,2021 . (Round answers to 0 decimal places, es. 5,250.)