Use the Following Information for Questions 72 and 73

Use the following information for questions 72 and 73.
Patton Company purchased $900,000 of 10% bonds of Scott Company on January 1, 2015, paying $846,225. The bonds mature January 1, 2025; interest is payable each July 1 and January 1. The discount of $53,775 provides an effective yield of 11%. Patton Company uses the effective-interest method and plans to hold these bonds to maturity.
-On July 1, 2015, Patton Company should increase its Debt Investments account for the Scott Company bonds by

A) $5,382.
B) $3,084.
C) $2,691.
D) $1,542.