crane company, a public company following IFRS purchased $110000, 4% five years bonds of IAA Corporation on January 1, 2021. interest is payable on july 1 and january 1. the bobd is selling at $115072 resulting in a bond premium of $5072. the effective interest rate is 3% . at the year end of december 31, the fair value of the investment was $111600. Prepare the appropiate journal entries for the year ending december 31 2021 assuming that crane company use Fv-oci. please show calculations