Concord Corporation purchased $58,700 of 6 -year, 10% bonds of Hu Inc. for $56,170 to yield an 11% return. It classified the purchase as an amortized cost method investment. The bonds pay interest semi-annually. Assuming Concord applies IFRS, prepare its joumal entries for the purchase of the investment and the receipt of semi-annual interest and discount amortization for the first two interest payments that will be received. (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 0 for the amounts. List all debit entries before credit entries. Round answers to O decimal places, e.g. 5,275.) Assuming Concord applies ASPE and has chosen the straight-line method of discount amortization, prepare the same three entries requested above. (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 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.)