January 1, 2021, an investor company acquires $207,000 of the investee companys 9% bonds at a price of $256,000. Interest is received on December 31 of each year, and the bonds mature on January 1, 2031. The bonds are classified as held-to-maturity. In the journal entry made on January 1, 2021, the investor company will record Debt Investments at $ ___/

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