On Jan 1, 2023, ABC purchased bonds with face value of $300,000. Payment Frequency is semiannual (June 30 and December 31) at the coupon rate of 10%. The bonds' maturity is in 3 years on Dec 31, 2025. On the purchase day, the yield (market rate) was 12%. On Dec 31, 2023, the bonds were traded in the market prices at $280,000. On July 1, 2024, ABC sold the bonds at $310,000. Assume that ABC classified the bonds as held-to-maturity securities. What was the net book value of the investment in bonds reported in the balance sheet as of Dec 31, 2023