Novak Limited has two debt securities classified as FV-OCI. For the Chan bonds, assume the amortization table noted below. Assume further that the Anacomp bonds were purchased at par value (therefore there is no premium or discount) and that no impairment exists. Bonds Purchased to Yield 10% Cash Date Received Interest Income Bond Discount Amortization Amortized Cost of Bonds 1/1/23 $100,946 7/1/23 $4,725 $5,047 $322 101,268 1/1/24 4,725 5,063 338 101,606 7/1/24 4,725 5,080 355 101,961 1/1/25 4,725 5,098 373 102,334 7/1/25 4,725 5,117 392 102,726 1/1/26 4,725 5,136 411 103,137 7/1/26 4,725 5,157 432 103,569 1/1/27 4,725 5,178 453 104,022 7/1/27 4,725 5,201 476 104,498 1/1/28 4,725 5,227 502 105,000 Total $47,250 $51,304 $4,054