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Bethlehem Company purchased $400,000 of 10% bonds of Arrow Co. on January 1, 2020, paying $376,100. The bonds mature January 1, 2030; interest is payable each July 1 and January 1. The discount of $23,900 provides an effective yield of 11%. Bethlehem Company uses the effective-interest method and plans to hold these bonds to maturity. For the year ended December 31, 2020, Bethlehem Company should increase its Held-to-Maturity Debt Investment account by: Select one: O a. $1,409. O b. $686. c. $1.371. d. $723