On January 1, 2015, Montock Company purchased as held-to-maturity debt securities $250,000 face value of Stark Corporations 10% bonds for $325,500. The bonds were purchased to yeild 15% interest and pay interest semiannually. The bonds mature on January 1, 2020. Montock uses the effective interest methof of amortization. What amount should Montock report on its December 31, 2015 balance sheet as an investment in held-to-maturity debt securities?

a 394,325

b 320,550

c 57,550

d 349,325