How much is the carrying amount of the Investment on December 31, 20x1? : january 1, 20xi. a company acquired 10%. 71.000.000 bonds for 1827,135. The bonds mature on recember 31, 2013 and pay annual interest every December 31. ABC Co, incurred transaction costs 180.000 on the acquisition. The effective interest rate adjusted for the effect of the transaction costs is 14% The bonds are to be held under a "hold to collect and sell business model Intormation on fair values is as follows: December 31, 20x1 98 December 31, 20x2 102 December 31, 203 100 a. P 935,134 O b. P1,002,000 O c. P 980,000 O d. P 965,443