The following Sweetwater Corporation transactions are for bonds that were purchased as a trading investment for the year ended December 31, 2021: Feb. 1 Purchased $244,000 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 $97,600 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, e.g. 5,250