Cullumber Company purchased $2100000 of 9% bonds of Scott Company on January 1, 2018, paying $1986375. The bonds mature January 1, 2028; interest is payable each July 1 and January 1. The discount of $113625 provides an effective yield of 10%. Cullumber Company uses the effective-interest method and plans to hold these bonds to maturity.

On July 1, 2018, Cullumber Company should increase its Debt Investments account for the Scott Company bonds by