Martinez Corporation purchased $64,600 of 5-year, 10% bonds of Hu Inc. for $59,845 to yield an 12% return, and classified the purchase as an amortized cost method investment. The bonds pay interest semi-annually. Assuming Martinez Corporation applies IFRS, prepare its journal entries for the purchase of the investment and the receipt of semi-annual interest and discount amortization for the first two interest payments that will be received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to decimal places, eg. 5,275.) Account Titles and Explanation Debit Credit (To record purchase of bond investment) (To record collection of semi-annual interest) (To record collection of semi-annual interest)