Bonds. V Stellar Company, a public company following IFRS purchased $90,000,4% five-year bonds of IAA Corporation on January 1, 2021. Interest is payable on July 1 and January 1. The bond is selling at a 594,150 resulting in a bond premium of $4,150. The effective interest rate is 3%. At the year-end of December 31, the fair value of the Investment was $92,400. Instructions Prepare the appropriate journal entries for the year ending December 31, 2021 assuming that Stellar Company uses FV- OL. Please use the space below to show support for your calculations Please provide your complete journal entries (omit explanations in the table below. Arcounts Debit Credit Date