Grouper Corporation purchased $60,800 of 4 -year, 7% bonds of Hu inc. for $58.753 ro yleld an 8% return. It elasglhed the purchase as an amortised cost method imvestment. The bonds pay interest semi-annualiy. (a) Assuming Grouper applies IFRS, prepare its journal entries for the purchase of the investment and the receipt of semi-annual interest and discount amortization for the frut two interest polyments that will be recelved. (Credit account titier are dutematically indentad when the amcunt is entered, Do not indent manualk. If no entry is required, select " Eo Entry" for the account titles and enter D for the amounts. List all debir entries before credit entries. Round enswers to 0 decimal piaces, es. 5.275