Manda Company acquired P6,000,000 of Landoil 12% bonds on May 1, 2020 at 94 plus accrued interest to be held as financial asset at amortized cost. The bonds pay interest semiannually on February 1 and August 1, and mature on February 1, 2024. The fiscal period for Manda Company is the calendar period. Amortization is done following the straight line method. On May 1, 2022, Manda Company sold all the bonds at 105 plus accrued interest. Required: Prepare journal entries for 2020, 2021 and 2022