I selected the wrong answer on my test...what would have been the correct answer and how did you arrive at that solution?

Question 12 O out of 2 points 7 7 On October 1, Year 1, Park Co. purchased 200 of the $1,000 face value, 10% bonds of Ott, Inc., for X $220,000, including accrued interest of $5,000. The bonds, which mature on January 1, Year 8, pay interest semiannually on January 1 and July 1. Park used the straight-line method of amortization under U.S. GAAP and appropriately recorded the bonds as a long-term investment. On Park's December 31, Year 2 balance sheet, the bonds should be reported as: Selected Answer: $214,200