On January 1, 2021, Canada Corp. purchased 4-year bonds with a face value of P7,300,000 and a stated interest rate of 10% per year collectible every December 31. The bonds were acquired to yield 11%. These bonds were classified based on business model of collecting contractual cash flows until maturity. On January 1, 2021, Canada Corp. paid a total of P112,020 as directly attributable costs to purchase the debt investment. As a result the adjusted effective interest is 10.5%. On December 31, 2021 and December 31, 2022, the bonds were quoted at 104 and 102, respectively. At what amount should the investment be reported in its December 31, 2022 statement of financial position