On March 31 Petrol Corporation paid \(921 / 4\) for 7 -percent bonds of Keating Company as a trading investment. The maturity value of the bonds is \(\$ 20,000\), and they pay interest on March 31 and September 30. Record Petrol's purchase of the bond investment, the receipt of semiannual interest on September 30, and the accrual of interest revenue on December 31. At December 31 , the bonds' market value is 93 . Show how the investment would be reported on the balance sheet at December 31 .