Gus Limited purchased 1,000 units of a 10-year bond with a face value of $1,000 each on 1 July 2020. The bonds pay 10% annual coupon in arrears. The bonds will repay the principal of $1million in ten years' time. The effective interest rate for the bond was 12% at the time of the purchase. Gus holds the bond for trading. An election has been made to classify the investment as fair value through profit and loss. During the financial year ended 30 June 2021, the bond market yield has increased from 12% to 15%. Provide the journal entries, in accordance with AASB 9, to account for the bond investment for the financial year ended 30 June 2021 in the books of Gus. (Hint: first, you need to determine the fair value of the investment on the date of purchase). DB