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 5% Distribution Transformers Corporation bonds costing $410,000 at face value.
Sep.		1		Acquired $915,000 of American Instruments 8% bonds at face value.
Sep.		30		Received semiannual interest payment on the Distribution Transformers bonds.
Oct.		2		Sold the Distribution Transformers bonds for $436,000.
Nov.		1		Purchased $1,410,000 of M&D Corporation 3% 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	$	864,000
M&D Corporation bonds	$	1,471,000

(Hint: Interest must be accrued.) Required: 2. Indicate any amounts that Ornamental Insulation would report in its 2021 income statement, 2021 statement of comprehensive income, and 12/31/2021 balance sheet as a result of these investments. Include totals for net income, comprehensive income, and retained earnings as a result of these investments.

I need help with #2 figuring out the amount of cash for current assets. here is what I have that is correct so far:

Income statement:Interest revenue$41,700Gain on investments26,000Net income$67,700Statement of comprehensive income:Net income$67,700Other comprehensive income:Gain on investments$36,000Reclassification adjustment(26,000)10,000Comprehensive income$77,700Balance sheet:AssetsCurrent AssetsInterest receivable$31,450Cash ??? Noncurrent AssetsInvestment in bonds$2,325,000Add: Fair value adjustment10,000$2,335,000Shareholders EquityRetained earnings$67,700Accumulated other comprehensive income10,000