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In 2019, Osgood Corporation purchased $6.8 million worth of 10 year municipal bonds et face value. On December 31, 2021, the bonds had a folr value of $4,400,000 and Osgood reclassified the bonds from held to meturn to trading securities. Osgood's December 31, 2021, balance sheet and the 2021 Income statement would show the following Investment in bonds (TS) $4,400,000 $4,400,000 $6,800,000 $6,800,000 Income statement loss on investments $ 0 $2,400,000 $2,400,000 0 b. d