Barton Corporation purchased $85,000 of Star Inc 9 bonds at a price of 985 on January 1, 2014 The bonds mature on December 31, 2016 Barton Corporation uses the straightline method of amortizing any premium or discount on investments in bonds At December 31, 2014 and 2015, the market value of the bonds is quoted at 98 and 99, respectively Interest is paid out each year on December 31 Barton Corporation follows ASPE and management accounts for this investment at amortized cost