On December 1, 2020, Gill Industries acquired an investment by purchasing $3,000,000 of Crandall Industries 5.8% bonds. The bonds pay annual interest each November 30. The market interest rate was 5.5% on the date of purchase. The bonds mature on November 30, 2023. Gil Industries is listed on the TSX and has a November 30 year end. The fair value of the bonds was $3,250,000 and $3,100,000 at November 30, 2020 and 2021 respectively. Required: Under each of the following assumptions, provide all necessary entries at December 1, 2020, November 30, 2021, and November 30, 2021 assuming: 1. The investment is accounted for using amortized cost. 2. The investment is accounted for using FVTPL. 3. The investment is accounted for using FVOCI