Vision Consulting Inc. purchased $75,000 of Alarcon Inc. 8% bonds at a price of 99.5 on January 1, 2014. The bonds mature on December 31, 2016. Vision Consulting Inc. uses the straight-line method of amortizing any premium or discount on investments in bonds. At December 31, 2014 and 2015, the market value of the bonds is quoted at 99 and 100, respectively. Interest is paid out each year on December 31. Vision Consulting Inc. follows ASPE and management accounts for this investment at amortized cost.