on $1$ janaury $2017,$mahlatsi $($pty$)$ Ltd$.$a company based in limpopo purchased gobernment bonds for R$1600000$ the face value is R$1680000,$ and the coupon interest is $8\%$ per annum payavle annually in arrears $.$ the government bonds are redeemavle at face value in $3$ years. The effective interest rate is $9\mathrm{.}119\%$per annum. the company's intention was to hold government bonds to collect contratuual cash flows and the return on capital and interest. on $31$ july $2018,$ the company chabged its business model $($ the new business model become effective from this date $)$ relating to the government bonds. the fair value on this date was R $1850000$ and changed to $1932000$ on $31$ december $2018.$ Credit risk has not increased significantly since recognition over the $3$ years and the asset was not credit impaired at any point $.$ the $12$ month expected credit losses were estimated as follows $.$ date $1$ january $20175600031$ december $20175800031$ july $20188400031$ december $2018$ R $86000$ required : prepare all related entries in mahlatsi $($pty $)$ Ltd$\text{'}$s general journal for the $3$ years ended $31$ December $2017,2018,2019$ assuming that the government bonds were reclassified from amortized cost to fair value though profit or loss $.$