Concord Corp. purchased a $100.000 face-value bond of Myers Corp. on August 31, 2019, for $104.460 plus accrued interest. The effective yield on the bond is 8.04%. The bond pays interest annually each November 1 at a rate of 9%. On November 1, 2019. Concord Corp. received the annual interest. On December 31, 2019. Concord's year end, the fair value for these bonds was 103.6. Concord sold the bond on January 15, 2020, for $103,300 plus accrued interest. Assume Concord Corp. 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 for the amounts. Compute accrued interest using 1/2 month. Round answers to decimal places, eg. 5.275.) Date Account Titles and Explanation Debit Credi Aug 31, 2019 FV-NL Investments 104,460 interest Receivable 7500 Cash Nov. 1, 2019