On January 1, 2010, Mirage Company acquired 04,000,000 of 12% face value bonds at P3361000 to be held as nancial assets at amortized cost with 14% effective yield. Interest on bonds is payable annually on December 31 and the bonds mature on January 1, 2020. The effective interest method of amortization is used. What is the carrying amount of the investment on December 31, 2016? 3. 3,814,360 b. 3361000 c. 4,000,000 d. $319,620