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, Concords 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. I have the accounts, I just need help finding the values! Please use the given accounts as any answer that doesn't have these accounts will be wrong.

Jan. 15, 2020 Cash Investment Income or Loss Interest Receivable FV-NI Investments Unrealized Gain or Loss