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[Show your computation] Carsen Company purchased 200,000 of 10% bonds of Garrison Co. on January 1, 2022, paying 211,950. The bonds mature January 1, 2032; interest is payable each July 1 and January 1. The premium of 11,950 provides an effective yield of 9%. Carsen's objective is to hold the bonds to collect the contractual cash flows. Carsen Company uses the effective interest method. On July 1, 2022, Carsen Company should decrease its Held-for-Collection Debt Investments account for the Garrison Co. bonds by