January 1, 2020, an investor company acquires $223,000 of the investee companys 4% bonds at a price of $185,000. Interest is received on January 1 of each year, and the bonds mature on January 1, 2030. The investment will provide the investor a 11% yield (assumed for ease of computation. Please do not attempt computations beyond years necessary). The bonds are classified as held-to-maturity. Applying the effective-interest method, on December 31, 2020, the investor company's Debt Investment will be increased/decreased by