The following Crown Point Corporation transactions are for bonds that were purchased as a held for trading investment for the year ended December 31, 2018: Feb. 1 Purchased $250,000 of Leslye Corporation 3% bonds at 105 (this means 105% of maturity value). Interest is received semi-annually on August 1 and February 1. The bonds mature on February 1, 2020. Aug. 1 Received interest on Leslye bonds. 2 Sold $100,000 of the Leslye bonds at 102. Dec. 31 Accrued interest on the remaining bonds. 31 The fair value of the remaining bonds was 100 on this date. Your answer is correct. Record the above transactions, using the fair value through profit or loss model, including required adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,250. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Feb. 1 Held for Trading Investments 262500 Cash 262500 | Aug. 1 cash 3750 Interest Revenue 3750 Aug. 2 Cash 102000 Realized Loss on Held for Trading Investments 3000 Held for Trading Investments 105000 Dec. 31 Dec.31 in Interest Receivable 1875 Interest Revenue 1875 (To record accrued interest of remaining bonds) Dec. 31 Unrealized Loss on Held for Trading Investments 7500 Held for Trading Investments 7500 (To record fair value of remaining bonds) - Your answer is partially correct. Show how the investments would be presented on the statement of financial position at December 31, 2018. (Round answers to O decimal places, e.g. 5,250.) CROWNPOINT CORPORATION Statement of Financial Position (Partial), December 31, 2018 Current Assets Cash 156750 Held for Trading Investments 150000