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7 marks
On January 1, 2020, Jeckle Technologies Inc. paid $5,750,501.84 to acquire $6,000,000 in bonds that mature in five years. The bonds pay interest semi-annually at 6% per annum on June 30 and December 31. The bonds effective interest rate is 7% per year. The following correct bond amortization table has been provided:
Date	Interest	Cash	Amortization	Carrying Value
January 1, 2020				$ 5,750,501.84
June 30, 2020	$ 201,267.56	$ 180,000.00	$ 21,267.56	$ 5,771,769.40
December 31, 2020	$ 202,011.93	$ 180,000.00	$ 22,011.93	$ 5,793,781.33
The fair value of the bonds at December 31, 2020 was $5,970,000.
Required:
a) Prepare the December 31, 2020 journal entry to record interest earned on this investment assuming the investment is classified at amortized cost. (3 marks)
b) Prepare the December 31, 2020 required journal entries assuming the investment is classified as Fair value through other comprehensive income (FVOCI). (4 marks)