Madox Company purchased $400,000 of 10% bonds of Scott Co, on January 1, 2011, paying $376,100. The bonds mature January 1, 2021; interest is payable each July 1 and January 1: The discount of $23,900 provides an effective yield of 11%. Madox Company uses the effective-interest method and holds these bonds for collection. On July 1, 2011, Madox Company should increase its Debt Investments account for the Scott Co. bonds by