bridgeport company a public company folowing ifrs purchased 120000 6% five year bond of iaa corporation on january 1 2021. interest payable on july 1 and january .the bond is selling at a 125251 resulting in a bond premium of 5251. the effective interest rate is 5%. at the year end of december 31, the fair value of the investment was 122000. a. prepare the journal entries for the year ending december 31 2021 assuming bridget company uses FV-OCI .