NB Corp. purchased a \\( \\$ 100,000 \\) face value bond of Myers Corp. on August 31, 2022, for \\( \\$ 104,490 \\) plus accrued interest. The yield on the bond is \8.03. The bond pays interest annually each November 1 at a rate of \9. On November 1, 2022, NB received the annual interest. On December 31, 2022, NB's year end, the fair value for these bonds was 103.2. NB sold the bond on January 15,2023 , for \\( \\$ 102,900 \\) plus accrued interest. Assume NB follows IFRS. Instructions: Prepare the journal entries to record the purchase of the bond, the receipt of interest, any adjustments required at year end, and the subsequent sale of the bond. Do not round intermediate calculations but round entry amounts to the nearest dollar