Debt securities measured at FVOCI 10. On Jan. 1, 20x1, Neighborhood Co. acquired P1,000,000, 12% bonds for P1,049,737. The principal is due on Dec. 31, 20x3 but interest is due annually every Dec. 31. The effective interest rate is 10%. The bonds are measured at fair value through other comprehensive income. Information on fair values is as follows: Dec. 31, 20x1. . .... .. . 102 Dec. 31, 20x2..... 105 On Jan 4, 20x3, Neighborhood Co. sold all the bonds at 104. Requirement: Provide the journal entries