On June 1, 2022, SLI purchased 5-year Cell Communications Ltd. corporate bonds with a face value of $1,000,000. Annual interest is paid on May 31st at the rate of 6%. The annual market rate for an investment of comparable risk was 5% at the time of purchase. The skate park projects require access to regular cash flows and at the time of acquisition SLI planned to hold the bonds until maturity. The market rate for an investment of similar risk was 4% on December 31, 2022.-using amortized cost method