On January 1, 2014, Ola Company paid $388,900 for a $400,000 face value 3% corporate bond yielding 5%, interest paid annually on December 31, and classifies it as held-to-maturity. Olas reporting year ends December 31. On its 2014 balance sheet, Ola reports the investment in Sub's bonds at what value using the amortized cost basis?

And On its 2014 income statement, Ola reports interest revenue on the corporate bond of?