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5. On January 2, 2020, Cyrus Company invested in a 4-year 10% bond with a face value of P6,000,000 in which interest is to be paid every December 31. The bonds have an effective interest rate of 9% and was acquired for P6,194,383. Cyrus Company has a portfolio of commercial loans that it holds to sell in the short term. On December 31, 2020, the security has a fair value of P6,229,862 which is based on current market rate of 8.5%. On December 31, 2020, Cyrus Company acquires Joseph Company that manages commercial loans and has a business model that holds the loans in order to collect the contractual cash flows. Cyrus Company's original portfolio of commercial loans is no longer for sale, and the portfolio is now managed together with the acquired commercial loans and all are held to collect the contractual cash flows. On December 31, 2021, the debt investment has a fair value of P6,213,992 which is based on current market rate of 8%. What amount should the debt investment be recognized in the December 31, 2021 statement of financial position? (2 Points) O P6,105.353 O P6,229.862 P6,213,992 O P6.159,400