January 1, 2020, an investor company acquires $189,000 of the investee company's 10% bonds at a price of $223,000. Interest is received on January 1 of each year, and the bonds mature on January 1, 2030. The investment will provide the investor a 4% 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 put a plus or minus sign in front of the amount. Do not round your answers for any part of the computation.)