The following Sipacore Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021 Feb. 1 Aug 1 2 Dec. 31 Purchased $232,000 of Leslye Corporation 2% 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. Received interest on Leslye bonds. Sold $92,800 of the Leslye bonds at 102. Accrued interest on the remaining bonds. The fair value of the remaining bonds was 100 on this date 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 decimal places, eg, 5,250. Enter loss using either a negative sign preceding the number e.g.-2,945 or parentheses e.g. (2,945). 31 SIPACORE CORPORATION Statement of Income (Partial) $ $ $