On January 1,2019 , Alpha Inc purchased $500,000,9% bonds issued by Beta Corp. The bonds have a maturity date of December 31,2024 . The market interest rate on January 1,2019 was 10%. If Alpha Inc accounts for this investment under the FVOCI model, what is the amount at which the Investment in Beta Corp. Bonds will be reported on the statement of financial position at December 31,2021 , given that the current market interest rate is 9.5% ? $490,401 $481,046 $487,566 $493,728