On January 1, 2019, Gold Company purchased the debt instruments of Helium Company with a face value of $5,000,000 bearing interest rate of 8% for $4,621,006 to yield 10% interest per year. The bonds mature on January 1, 2024 and pay interest annually on December 31. On December 31, 2019, the fair value of the investment is $4,838,014 which is based on the prevailing market rate of 9%.

If the companys business model has the objective of collecting all the contractual cash flows including interest and principal, at what amount should the investment be reported in the companys statement of financial position for the year ended December 31, 2019?

A. 4,751,418

B. 4,838,014

C. 4,683,107

D. 4,621,006