On January $1,2015,$ Montock Company purchased as held$-$to$-$maturity debt securities $$250,000$ face value of Stark Corporation's $10\%$ bonds for $$325,500.$ The bonds were purchased to yield $15\%$ interest and pay interest annually. The bonds mature on January $1,2020.$ Montock uses the effective interest method of amortization. What amount should Montock report on its December $15,2015,$ balance sheet as an investment in held$-$to$-$maturity debt securities$?$ A$.$ $$394,325,$ B$.$ $$349,325,$ C$.$ $$320,550,$ or D$.$ $$57,550.$