Ayayai Corp. purchased a $100,000 face value bond of Myers Corp. on August 31,2022 , for $103,000 plus accrued interest. The yield on the bond is 8.34%. The bond pays interest annually each November 1 at a rate of 9%. On November 1, 2022, Ayayai received the annual interest. On December 31, 2022, Ayayai's year end, the fair value for these bonds was 102.4. Ayayai sold the bond on January 15,2023 , for $102,100 plus accrued interest. Assume Ayayai follows IFRS. Prepare the journal entries to record the purchase of the bond, the receipt of interest, any adjustments required at year end, and the subsequent sale of the bond. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.)