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On October 1,2012 , Wenn Co. purchased 800 of the $1,000 face value, 8% bonds of Loy, Inc., for $936,000, including accrued interest of $16,000. The bonds, which mature on January 1. 2019. pay interest semiannually on January 1 and July 1. Wenn used the straight-line method of amortization and appropriately recorded the bonds as availabie-forsale. On Wenn's December 31,2013 balance sheet, the carrying value of the bonds is 5920,000 $912,000 \$908,800. $896,000