On July 1, Year 1, Walters Corporation purchased as a short-term investment a $2 million face amount Kempff 6% bond for $1,792,146 plus accrued interest to yield 8%. The bonds mature on January 1 , Year 11, and pay interest annually on January 1. On December 31 , Year 5 , the bonds had a fair value of $1,810,000. On March 1, Year 6, Walters sold the bond for $1,830,000. At what amount should Walters report the bond in its December 31 , Year 5 balance sheet if it is classified as an available - for - sale security? A. $2,000,000 B. $1,792,146 C. $1,810,000 D. $1,830,000