On January 1, Y1, XYZ bought a $100,000, 10% 5-year bond of D Corp. The effective interest rate was 8%. Interest is payable on June 30 and December...

On January 1, Y1, XYZ bought a $100,000, 10% 5-year bond of D Corp. The effective interest rate was 8%. Interest is payable on June 30 and December 31.

At December 31, Y1, the market value of the bonds was $109,000. At December 31, Y2, the market value of the bonds was $107,000.

As of December 31, Y2, determine the balance sheet presentation of the investment. Assume the investment was classified as either a trading security or available-for-sale security: