On 1/1/14, ABC Corporation purchased, as a held-to-maturity investment, $190,000 of the 8%, 5-year bonds of Intuit Corporation for $168,934,which provides an 11% return. Prepare ABC's 12/31/14 journal entry to reflect the receipt of annual interest and discount amortization. Assume the bond investment pays interest annually on 12/31 each year and that effective interest amortization is used.