January 1, 2020, an investor company acquires $178,000 of the investee companys 10% bonds at a price of $247,000. Interest is received on January 1 of each year, and the bonds mature on January 1, 2030. The investment will provide the investor a 5% yield (assumed for ease of computation. Please do not attempt computations beyond years necessary). The bonds are classified as available-for-sale. Applying the effective-interest method, on December 31, 2021, the investor company's Debt Investment (AFS) account will be debited/credited by $__________. (Very Important: Do not round your answers for any part of the computation.)