Sandhill Company purchased $$1,519,000$ of $10\%$ bond of Wild Horse Company on January $1,2025,$ paying $$1,428,240.$ The bonds mature on January $1,2031.$ Interest is payable each July $1,$ January $1,$ and discount of $$90760$ provides an effective yield of $11\%.$ Sandhill used an effective interest method and planned to hold these bonds to maturity. On July $1,$ Sandhill should increase its debt investment account for the Wild Horse Company bond by