Rantzow-Lear Company buys and sells debt securities expecting to earn profits on short-term differences in price, and holds these investments in its trading portfolio. The company's fiscal year ends on December 31. The following selected transactions relating to Rantzow-Lear's trading account occurred during December 2021 and the first week of 2022. 2021 Dec. 17 Purchased 100 Grocers' Supply Corporation bonds at par for $350 , 000 . 28 Received interest of $2 , 000 from the Grocers' Supply Corporation bonds. $4 , 000 per bond. Jan. 5 Sold the Grocers' Supply Corporation bonds for $395 , 000 . Indicate any amounts that Rantzow-Lear Company would report in its 2021 balance sheet and income statement as a result of this investment