Dynatech Ltd. purchased $0.927 million of 10 -year, 4% bonds on July 1,2021, at 109.0 (this means 109.0% of face value). Interest is received semi-annually on January 1 and July 1. The bonds were trading at 107.5 at December 31, 2021. Dynatech intends to trade the bonds in the near future and is using the fair value through profit or loss model