Company A purchased bonds with a face value of $500,000 and a coupon rate of 12% on January 1, 2020. Market rate is 10% at time of issue. Interest is paid semi-annually on June 30 and December 31. The bond matures on December 31, 2025. Market rate is 11% on December 31, 2020 and remains at 11% through to December 31, 2022. On December 31, 2022, the investment is sold when the market rate is 9%. Required: Using the FV-OCI (with recycling) method under IFRS, prepare journal entries up to Dec 31, 2022 and show the impact on total net income on Dec 31, 2022.