Patton Company purchased 400,000 of 10% bonds of Scott Co. on January 1, 2019, paying 376,100. The bonds mature January 1, 2029; interest is payable each July 1 and January 1. The discount of 23,900 provides an effective yield of 11%. Patton Company uses the effective-interest method and holds these bonds for collection. On July 1, 2019, Patton Company should increase its Debt Investments account for the Scott Co. bonds by?

1,371.

1,196.

2,392.

686.