ABC Group ABC Group is a New Zealand owned company and includes a wholly-owned subsidiary of XYZ. The following are some major transactions that occurred during the financial year 01.01.2019 to 31.12.2019. Record below transactions correctly. Transaction 4: 1. Financial assets of ABC's changes directly in proportion to a specified market index. On 1 January 2019 the relevant index was 1,000 and on 31 December 2019, it was increased to 1200. ABC's opening balance of financial assets, measured at fair value through profit or loss, has carrying amount of $7.5 million. What amount of gain or loss should be recognised at 31 December 2019 in respect of the financial assets? 2. On 1 January 2019, ABC Ltd issued four years bonds with a total face value of 100,000. The coupon interest rate was 10% per annum. The prevailing market interest rate was 12% per annum so the bonds were issued at 93,923 (FV). In respect of the bond issues, what are the instalment payments, interest payments and year-end balances for the two years ended; 31 December 2019 and 31 December 2020