On December 31, 2023, Ivanhoe Corp. had a $9-million, 9.00% fixed-rate note outstanding that was payable in two years. It decided to enter into a two-year swap with First Bank to convert the fixed-rate debt to floating-rate debt. The terms of the swap specified that Ivanhoe will receive interest at a fixed rate of 8% and will pay a variable rate equal to the six-month LIBOR rate. based on the $9. million amount. The LIBOR rate on December 31, 2023, was 8.00%. The LIBOR rate will be reset every six months and will be used to determine the variable rate to be paid for the following six-month period. Ivanhoe designated the swap as a fair value hedge. Assume that the hedging relationship meets all the conditions necessary for hedge accounting and that IFRS Is a constraint. The six-month LIBOR rate and the swap and debt fair values were as follows: Indicate the amount(s) reported on the statement of financial position and income statement related to the debt and swap for the six months ended June 30, 2024. Income Statement (partial) June 30,2024 $