Dashboard Technologies, which follows IFRS, purchased bonds on January 1, 2020 with a face value of $70,000,000 that mature in 5 years. The bonds carry a 5% annual interest rate (paid semi-annually) and were sold to yield a market rate of 4%. The company uses FV-NI for the bonds. What would be the journal entry for December 31, 2020 after having done the previous journal entry on June 30, 2020. The second credit entry should be an income statement account. Dr. $ Cr. $ Cr. $