On 30th March 2015 an entity enters into an agreement to purchase a Financial Asset for 1,000 which is the Fair Value on that date. On Balance Sheet date i.e. 31/3/2017 the Fair Value is 71,020 and on Settlement date i.e. 2/4/2017 Fair Value is 1,030. Pass necessary Journal entries on trade date and settlement date when the asset acquired is measured at (a) Amortised cost (b) FVTPL (c) FVTOCI